https://www.taxtmi.com/caselaws?id=424764 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the disallowance of Rs. 46,06,60,582 under Section 43B for non-deposit of monthly pension. If payment was made before the due date, the disallowance may be deleted. The disallowance of Rs. 12,33,470 towards PF & ESI was deleted based on legislative intent and judicial precedents. en-us Tue, 28 Jun 2022 00:00:00 +0530 Fri, 08 Jul 2022 09:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424764 The Tribunal partially allowed the appeal, directing the Assessing Officer to verify the disallowance of Rs. 46,06,60,582 under Section 43B for non-deposit of monthly pension. If payment was made before the due date, the disallowance may be deleted. The disallowance of Rs. 12,33,470 towards PF & ESI was deleted based on legislative intent and judicial precedents. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424764