https://www.taxtmi.com/caselaws?id=417363 The Tribunal upheld the addition of Rs. 1,34,148/- under Section 36(1)(va) for the late deposit of PF/ESI contributions. The grounds related to liability to pay tax, cess, and interest, as well as charging of interest under Sections 234A, 234B, and 234C, were dismissed as not pressed. The appeal was allowed in part, with the specific ground concerning the late deposit of PF/ESI contributions being dismissed. en-us Tue, 04 Jan 2022 00:00:00 +0530 Fri, 21 Jan 2022 08:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417363 The Tribunal upheld the addition of Rs. 1,34,148/- under Section 36(1)(va) for the late deposit of PF/ESI contributions. The grounds related to liability to pay tax, cess, and interest, as well as charging of interest under Sections 234A, 234B, and 234C, were dismissed as not pressed. The appeal was allowed in part, with the specific ground concerning the late deposit of PF/ESI contributions being dismissed. Case-Laws Income Tax Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417363