https://www.taxtmi.com/caselaws?id=432097 The Tribunal dismissed the appeal, holding that the employer must deposit employees' contributions to provident fund within the due dates specified in the relevant statutes. Failure to do so resulted in disallowance under Section 36(1)(va) read with Section 43B of the Income Tax Act, deeming the amount as income. The delay in filing the appeal was condoned, and the decision was based on the Supreme Court's interpretation emphasizing timely deposit of employees' contributions. The appeal was dismissed, and the order was pronounced on 21st November 2022. en-us Mon, 21 Nov 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432097 The Tribunal dismissed the appeal, holding that the employer must deposit employees' contributions to provident fund within the due dates specified in the relevant statutes. Failure to do so resulted in disallowance under Section 36(1)(va) read with Section 43B of the Income Tax Act, deeming the amount as income. The delay in filing the appeal was condoned, and the decision was based on the Supreme Court's interpretation emphasizing timely deposit of employees' contributions. The appeal was dismissed, and the order was pronounced on 21st November 2022. Case-Laws Income Tax Mon, 21 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432097