https://www.taxtmi.com/caselaws?id=416764 The Tribunal held that the adjustments made under Section 143(1) of the Income Tax Act were not sustainable as they were outside the scope of the section. Additionally, the disallowance of Rs. 2,17,360/- for late payments towards EPF and ESI under Section 36(1)(va) was deemed unjustified as the contributions were made before the due date of filing the return. The Tribunal ruled in favor of the assessee, following precedents from various ITAT benches and the High Court, and allowed the appeals, deleting the disallowances. en-us Wed, 01 Dec 2021 00:00:00 +0530 Thu, 06 Jan 2022 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416764 The Tribunal held that the adjustments made under Section 143(1) of the Income Tax Act were not sustainable as they were outside the scope of the section. Additionally, the disallowance of Rs. 2,17,360/- for late payments towards EPF and ESI under Section 36(1)(va) was deemed unjustified as the contributions were made before the due date of filing the return. The Tribunal ruled in favor of the assessee, following precedents from various ITAT benches and the High Court, and allowed the appeals, deleting the disallowances. Case-Laws Income Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416764