https://www.taxtmi.com/caselaws?id=306984 The Tribunal upheld the disallowance of delayed payment of employee's contribution to ESI and PF under section 36(1)(va) of the Income Tax Act. It also found the disallowance under section 143(1)(a) valid, considering the communication sent to the assessee and the response provided before the intimation was issued. The appeal was dismissed, affirming the decision of the Revenue authorities regarding the disallowance. en-us Thu, 24 Nov 2022 00:00:00 +0530 Fri, 10 Mar 2023 20:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306984 The Tribunal upheld the disallowance of delayed payment of employee's contribution to ESI and PF under section 36(1)(va) of the Income Tax Act. It also found the disallowance under section 143(1)(a) valid, considering the communication sent to the assessee and the response provided before the intimation was issued. The appeal was dismissed, affirming the decision of the Revenue authorities regarding the disallowance. Case-Laws Income Tax Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306984