https://www.taxtmi.com/caselaws?id=435654 The Tribunal upheld the disallowance of Rs. 10,73,794 for delayed payment of PF dues under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal relied on a Supreme Court ruling stating that payments made after the due date are not deductible. As the appellant deposited the PF contribution late, the disallowance was upheld, and the appeal challenging the order under section 154 was dismissed. The delay issue was deemed academic in light of the Supreme Court decision favoring the Revenue. en-us Tue, 21 Mar 2023 00:00:00 +0530 Thu, 23 Mar 2023 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435654 The Tribunal upheld the disallowance of Rs. 10,73,794 for delayed payment of PF dues under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal relied on a Supreme Court ruling stating that payments made after the due date are not deductible. As the appellant deposited the PF contribution late, the disallowance was upheld, and the appeal challenging the order under section 154 was dismissed. The delay issue was deemed academic in light of the Supreme Court decision favoring the Revenue. Case-Laws Income Tax Tue, 21 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435654