https://www.taxtmi.com/caselaws?id=420713 The ITAT Ahmedabad allowed the appeal for AY 2013-14 and AY 2014-15, ruling that the addition/disallowance under s.36(1)(va) and s.43B for late payment of Provident Fund was not justified. The ITAT emphasized the importance of timely deposit of Provident Fund contributions and distinguished genuine delays from mis-utilization of funds. The judgments were pronounced on 24/11/2021. en-us Wed, 24 Nov 2021 00:00:00 +0530 Fri, 08 Apr 2022 08:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420713 The ITAT Ahmedabad allowed the appeal for AY 2013-14 and AY 2014-15, ruling that the addition/disallowance under s.36(1)(va) and s.43B for late payment of Provident Fund was not justified. The ITAT emphasized the importance of timely deposit of Provident Fund contributions and distinguished genuine delays from mis-utilization of funds. The judgments were pronounced on 24/11/2021. Case-Laws Income Tax Wed, 24 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420713