https://www.taxtmi.com/caselaws?id=431420 The appeal filed by the assessee was dismissed, and the disallowance on delayed payment of employee's contribution to ESI and PF was upheld as justified under the Income Tax Act. The Tribunal found that failure to pay employee's contribution on time permanently negates the employer's claim for deduction under section 36(1)(va), while delay in employer's contribution leads to deferment of deduction under section 43B. The disallowance under section 143(1)(a) was deemed valid, as the assessee's response had been duly considered. en-us Thu, 24 Nov 2022 00:00:00 +0530 Tue, 13 Dec 2022 08:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431420 The appeal filed by the assessee was dismissed, and the disallowance on delayed payment of employee's contribution to ESI and PF was upheld as justified under the Income Tax Act. The Tribunal found that failure to pay employee's contribution on time permanently negates the employer's claim for deduction under section 36(1)(va), while delay in employer's contribution leads to deferment of deduction under section 43B. The disallowance under section 143(1)(a) was deemed valid, as the assessee's response had been duly considered. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431420