https://www.taxtmi.com/caselaws?id=428893 The ITAT allowed the appeal filed by the assessee, setting aside the disallowance of employees' provident fund and ESI dues made by the lower authorities. Additionally, the ITAT ruled in favor of the assessee regarding the disallowance under section 14A, stating that no disallowance was necessary when the assessee had adequate interest-free funds for investments. The ITAT deleted the additions, emphasizing the importance of the timing of payments in relation to the income tax return filing date. en-us Mon, 19 Sep 2022 00:00:00 +0530 Thu, 13 Oct 2022 08:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428893 The ITAT allowed the appeal filed by the assessee, setting aside the disallowance of employees' provident fund and ESI dues made by the lower authorities. Additionally, the ITAT ruled in favor of the assessee regarding the disallowance under section 14A, stating that no disallowance was necessary when the assessee had adequate interest-free funds for investments. The ITAT deleted the additions, emphasizing the importance of the timing of payments in relation to the income tax return filing date. Case-Laws Income Tax Mon, 19 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428893