https://www.taxtmi.com/caselaws?id=424261 The tribunal allowed the appeal of the assessee concerning the disallowance of delayed deposit of employees' contribution towards PF and ESI. The tribunal held that the disallowance made by the AO and confirmed by the Ld. CIT(A) should be deleted as the issue was covered in favor of the assessee by a recent tribunal order clarifying the applicability of Section 43B. The tribunal also resolved in favor of the assessee on the disallowance of employees' contribution to PF & ESI, based on previous tribunal orders and the judgment of the Hon'ble Jurisdictional High Court. en-us Thu, 16 Jun 2022 00:00:00 +0530 Sat, 25 Jun 2022 09:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424261 The tribunal allowed the appeal of the assessee concerning the disallowance of delayed deposit of employees' contribution towards PF and ESI. The tribunal held that the disallowance made by the AO and confirmed by the Ld. CIT(A) should be deleted as the issue was covered in favor of the assessee by a recent tribunal order clarifying the applicability of Section 43B. The tribunal also resolved in favor of the assessee on the disallowance of employees' contribution to PF & ESI, based on previous tribunal orders and the judgment of the Hon'ble Jurisdictional High Court. Case-Laws Income Tax Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424261