https://www.taxtmi.com/caselaws?id=426364 The Tribunal allowed the appeal in favor of the assessee regarding the disallowance of Employees' Contribution to PF under Section 36(1)(va) of the Income Tax Act, 1961, as the contribution was deposited before the due date for filing the return of income. However, the Tribunal remanded the disallowance of Corporate Social Responsibility (CSR) expenses under Section 37 back to the Assessing Officer for verification of voluntary nature and statutory requirements. The Tribunal treated the general nature ground as allowed for statistical purposes, with the order pronounced on 12.08.2022. en-us Fri, 12 Aug 2022 00:00:00 +0530 Tue, 16 Aug 2022 09:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426364 The Tribunal allowed the appeal in favor of the assessee regarding the disallowance of Employees' Contribution to PF under Section 36(1)(va) of the Income Tax Act, 1961, as the contribution was deposited before the due date for filing the return of income. However, the Tribunal remanded the disallowance of Corporate Social Responsibility (CSR) expenses under Section 37 back to the Assessing Officer for verification of voluntary nature and statutory requirements. The Tribunal treated the general nature ground as allowed for statistical purposes, with the order pronounced on 12.08.2022. Case-Laws Income Tax Fri, 12 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426364