https://www.taxtmi.com/caselaws?id=429645 The Tribunal partly allowed the appeal for statistical purposes, directing a reexamination of the issue concerning delayed payment of Provident Fund (PF) and Employee State Insurance (ESI) contributions. The Tribunal acknowledged the Supreme Court's ruling that such contributions not paid within the due date were not allowable under relevant provisions of the Income Tax Act, but granted the appellant the opportunity to argue on the allowability of the disallowed contributions under other provisions. The matter was remanded to the Assessing Officer for further review, with the appellant permitted to present additional arguments before the lower authorities. en-us Mon, 17 Oct 2022 00:00:00 +0530 Tue, 01 Nov 2022 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429645 The Tribunal partly allowed the appeal for statistical purposes, directing a reexamination of the issue concerning delayed payment of Provident Fund (PF) and Employee State Insurance (ESI) contributions. The Tribunal acknowledged the Supreme Court's ruling that such contributions not paid within the due date were not allowable under relevant provisions of the Income Tax Act, but granted the appellant the opportunity to argue on the allowability of the disallowed contributions under other provisions. The matter was remanded to the Assessing Officer for further review, with the appellant permitted to present additional arguments before the lower authorities. Case-Laws Income Tax Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429645