https://www.taxtmi.com/caselaws?id=422184 The Tribunal upheld the disallowance of employee contributions to PF for the Assessment Year 2018-19, dismissing the appeal filed by the assessee engaged in manpower supply services. Despite highlighting reporting discrepancies and post-remittance arguments, the Tribunal remitted the issue of excess disallowance back to the Assessing Officer for verification. Citing relevant case laws and circulars, the Tribunal rejected the grounds of appeal, emphasizing the High Court's judgment on late payments under Section 36(1)(va) of the Act. The appeal was dismissed, confirming the disallowances and late payment issues. en-us Fri, 22 Apr 2022 00:00:00 +0530 Wed, 11 May 2022 08:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422184 The Tribunal upheld the disallowance of employee contributions to PF for the Assessment Year 2018-19, dismissing the appeal filed by the assessee engaged in manpower supply services. Despite highlighting reporting discrepancies and post-remittance arguments, the Tribunal remitted the issue of excess disallowance back to the Assessing Officer for verification. Citing relevant case laws and circulars, the Tribunal rejected the grounds of appeal, emphasizing the High Court's judgment on late payments under Section 36(1)(va) of the Act. The appeal was dismissed, confirming the disallowances and late payment issues. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422184