https://www.taxtmi.com/caselaws?id=427880 The ITAT allowed the appeal filed by the assessee, addressing each ground comprehensively. The judgment emphasized the importance of adhering to the correct legal provisions and considering the submissions made by the assessee. The ITAT concluded that the disallowance of the employer's contribution to provident fund, ESIC, etc., under section 36(1)(iv) was incorrect, allowing the claim. Additionally, the ITAT directed the AO to rectify the TDS credits and calculate interest as per Sec. 244A, thereby granting relief to the appellant on all grounds raised in the appeal. en-us Mon, 12 Sep 2022 00:00:00 +0530 Sat, 17 Sep 2022 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427880 The ITAT allowed the appeal filed by the assessee, addressing each ground comprehensively. The judgment emphasized the importance of adhering to the correct legal provisions and considering the submissions made by the assessee. The ITAT concluded that the disallowance of the employer's contribution to provident fund, ESIC, etc., under section 36(1)(iv) was incorrect, allowing the claim. Additionally, the ITAT directed the AO to rectify the TDS credits and calculate interest as per Sec. 244A, thereby granting relief to the appellant on all grounds raised in the appeal. Case-Laws Income Tax Mon, 12 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427880