https://www.taxtmi.com/caselaws?id=435123 The ITAT partly allowed the appeal, upholding the adjustment under Section 36(1)(va) for late ESIC and employee contribution deposits but deleting the disallowance under Section 37 for late TDS deposit interest. The decision emphasized the distinction between employer and employee contributions, following the Supreme Court precedent in a similar case. The ITAT considered the issue of TDS interest debatable and outside the scope of Section 143(1) provisions, leading to the deletion of the disallowance. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 13 Mar 2023 08:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435123 The ITAT partly allowed the appeal, upholding the adjustment under Section 36(1)(va) for late ESIC and employee contribution deposits but deleting the disallowance under Section 37 for late TDS deposit interest. The decision emphasized the distinction between employer and employee contributions, following the Supreme Court precedent in a similar case. The ITAT considered the issue of TDS interest debatable and outside the scope of Section 143(1) provisions, leading to the deletion of the disallowance. Case-Laws Income Tax Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435123