https://www.taxtmi.com/caselaws?id=435343 The Income Tax Appellate Tribunal (ITAT) dismissed the appellant's appeal, upholding the disallowances of employees' contributions to Provident Fund and ESI. The decision was based on the employer's responsibility to timely deposit such contributions, supported by relevant sections of the Income Tax Act and court judgments. The ITAT's ruling aligned with legal precedents and the clarifications of the Finance Act 2021, resulting in the dismissal of the appeal on the specified grounds. en-us Wed, 22 Feb 2023 00:00:00 +0530 Fri, 17 Mar 2023 21:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435343 The Income Tax Appellate Tribunal (ITAT) dismissed the appellant's appeal, upholding the disallowances of employees' contributions to Provident Fund and ESI. The decision was based on the employer's responsibility to timely deposit such contributions, supported by relevant sections of the Income Tax Act and court judgments. The ITAT's ruling aligned with legal precedents and the clarifications of the Finance Act 2021, resulting in the dismissal of the appeal on the specified grounds. Case-Laws Income Tax Wed, 22 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435343