https://www.taxtmi.com/caselaws?id=435469 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to disallow Rs. 16,99,358 under Section 36(va) for delayed deposit of employees' contributions towards PF and ESI, citing precedents that deductions are only allowed if deposits are made before due dates. The Tribunal found the disallowance justified based on audit reports showing delayed payments. The appeal was dismissed, affirming the lower authorities' orders. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 20 Mar 2023 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435469 The Tribunal upheld the Commissioner of Income Tax (Appeals)'s decision to disallow Rs. 16,99,358 under Section 36(va) for delayed deposit of employees' contributions towards PF and ESI, citing precedents that deductions are only allowed if deposits are made before due dates. The Tribunal found the disallowance justified based on audit reports showing delayed payments. The appeal was dismissed, affirming the lower authorities' orders. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435469