https://www.taxtmi.com/caselaws?id=430702 The appeal filed by the assessee was dismissed, upholding the disallowance of the employer's contribution to Provident Fund based on the due date criteria specified in the relevant provisions. The Court emphasized the importance of timely payments and clarified the distinction between employer and employee contributions under Sections 36(1)(va) and 43B(b). The judgment highlighted the obligations of the assessee under Section 43B and the impact of Finance Act amendments, ultimately leading to the dismissal of the appeal based on the error apparent from the return of income filed. en-us Mon, 31 Oct 2022 00:00:00 +0530 Fri, 25 Nov 2022 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430702 The appeal filed by the assessee was dismissed, upholding the disallowance of the employer's contribution to Provident Fund based on the due date criteria specified in the relevant provisions. The Court emphasized the importance of timely payments and clarified the distinction between employer and employee contributions under Sections 36(1)(va) and 43B(b). The judgment highlighted the obligations of the assessee under Section 43B and the impact of Finance Act amendments, ultimately leading to the dismissal of the appeal based on the error apparent from the return of income filed. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430702