https://www.taxtmi.com/caselaws?id=304387 The Appellate Tribunal ITAT Pune allowed six appeals by different assessees against orders of the ld. Commissioner of Income Tax (Appeals) for various assessment years. The primary issue was the disallowance of contributions under section 36(1)(va) of the Income Tax Act due to late deposit of employees' share of EPF and ESI. Citing judicial precedents and a recent decision, the Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the disallowance. The principle of consistency was emphasized, leading to the allowance of all six appeals. en-us Tue, 28 Jun 2022 00:00:00 +0530 Fri, 23 Sep 2022 08:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304387 The Appellate Tribunal ITAT Pune allowed six appeals by different assessees against orders of the ld. Commissioner of Income Tax (Appeals) for various assessment years. The primary issue was the disallowance of contributions under section 36(1)(va) of the Income Tax Act due to late deposit of employees' share of EPF and ESI. Citing judicial precedents and a recent decision, the Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the disallowance. The principle of consistency was emphasized, leading to the allowance of all six appeals. Case-Laws Income Tax Tue, 28 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304387