https://www.taxtmi.com/caselaws?id=301382 The Tribunal affirmed the disallowance of ESIC contributions under section 36(1)(va) r.w.s. 2(24)(x) due to late payment and lack of verifiable evidence. The appeal was dismissed. Regarding the disallowance of interest under section 36(1)(iii) for Capital Work in Progress, the Tribunal directed a fresh decision by the AO to consider specific dates and judicial guidelines, partially allowing the appeal. en-us Wed, 11 Apr 2018 00:00:00 +0530 Fri, 01 Apr 2022 20:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301382 The Tribunal affirmed the disallowance of ESIC contributions under section 36(1)(va) r.w.s. 2(24)(x) due to late payment and lack of verifiable evidence. The appeal was dismissed. Regarding the disallowance of interest under section 36(1)(iii) for Capital Work in Progress, the Tribunal directed a fresh decision by the AO to consider specific dates and judicial guidelines, partially allowing the appeal. Case-Laws Income Tax Wed, 11 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301382