https://www.taxtmi.com/caselaws?id=431807 The Appellate Tribunal in Kolkata addressed the delay in filing the appeal and disallowance under section 36(1)(va) related to delayed deposits of Employees' Contribution of Provident Fund and Employees State Insurance. The Tribunal condoned the delay in filing the appeal, emphasizing the need for timely appeals and separate rectification processes. However, the appeal regarding the disallowance under section 36(1)(va) was dismissed in line with a recent Supreme Court judgment clarifying the conditions for claiming deductions in such instances. en-us Mon, 31 Oct 2022 00:00:00 +0530 Wed, 21 Dec 2022 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431807 The Appellate Tribunal in Kolkata addressed the delay in filing the appeal and disallowance under section 36(1)(va) related to delayed deposits of Employees' Contribution of Provident Fund and Employees State Insurance. The Tribunal condoned the delay in filing the appeal, emphasizing the need for timely appeals and separate rectification processes. However, the appeal regarding the disallowance under section 36(1)(va) was dismissed in line with a recent Supreme Court judgment clarifying the conditions for claiming deductions in such instances. Case-Laws Income Tax Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431807