https://www.taxtmi.com/caselaws?id=306985 The Appellate Tribunal allowed the revenue's Miscellaneous Petition, upheld the treatment of employees' contributions to PF/ESI as 'income in the hands of the employer,' and accepted the disallowance under section 36(1)(va) r.w.s. 2(24)(x) of the Act. Additionally, the Tribunal deemed it valid to make disallowances/additions under section 143(1)(a) of the Act, leading to the dismissal of the appeal by the assessee. en-us Mon, 19 Dec 2022 00:00:00 +0530 Fri, 10 Mar 2023 20:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306985 The Appellate Tribunal allowed the revenue's Miscellaneous Petition, upheld the treatment of employees' contributions to PF/ESI as 'income in the hands of the employer,' and accepted the disallowance under section 36(1)(va) r.w.s. 2(24)(x) of the Act. Additionally, the Tribunal deemed it valid to make disallowances/additions under section 143(1)(a) of the Act, leading to the dismissal of the appeal by the assessee. Case-Laws Income Tax Mon, 19 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306985