https://www.taxtmi.com/caselaws?id=427928 The Tribunal allowed appeals by different assessees against the CIT(A)'s orders for AY 2019-20. The disallowance under section 36(1)(va) for late deposit of employees' share of PF and ESIC was contested. Despite the appellant's absence, citing judicial precedents and recent legislative amendments, the Tribunal ruled in favor of the assessees. The Tribunal directed the Assessing Officer to delete the disallowed amount, leading to the allowance of both appeals. en-us Thu, 15 Sep 2022 00:00:00 +0530 Mon, 19 Sep 2022 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427928 The Tribunal allowed appeals by different assessees against the CIT(A)'s orders for AY 2019-20. The disallowance under section 36(1)(va) for late deposit of employees' share of PF and ESIC was contested. Despite the appellant's absence, citing judicial precedents and recent legislative amendments, the Tribunal ruled in favor of the assessees. The Tribunal directed the Assessing Officer to delete the disallowed amount, leading to the allowance of both appeals. Case-Laws Income Tax Thu, 15 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427928