https://www.taxtmi.com/caselaws?id=435431 The Tribunal partially allowed the appeal, deleting the disallowance of Rs. 2,10,005/- under section 43B towards Provident Fund, as the timely payment was proven. The disallowance of Rs. 36,609/- was upheld. The Tribunal criticized the lower authorities for not properly considering evidence and highlighted procedural issues regarding grounds of appeal. The decision was in favor of the assessee, with relief granted for the excessive disallowance. en-us Mon, 13 Mar 2023 00:00:00 +0530 Sat, 18 Mar 2023 09:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435431 The Tribunal partially allowed the appeal, deleting the disallowance of Rs. 2,10,005/- under section 43B towards Provident Fund, as the timely payment was proven. The disallowance of Rs. 36,609/- was upheld. The Tribunal criticized the lower authorities for not properly considering evidence and highlighted procedural issues regarding grounds of appeal. The decision was in favor of the assessee, with relief granted for the excessive disallowance. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435431