https://www.taxtmi.com/caselaws?id=436262 The tribunal partially allowed the appeal, directing the deletion of additions related to the deduction under section 80JJAA, while upholding the disallowance of ESI and EPF contributions due to late remittance, as per the Supreme Court's precedent. The decision underscored the necessity of timely compliance with statutory requirements for claiming deductions and contributions under the Income-tax Act for the assessment year 2018-19. en-us Thu, 06 Apr 2023 00:00:00 +0530 Fri, 15 Mar 2024 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436262 The tribunal partially allowed the appeal, directing the deletion of additions related to the deduction under section 80JJAA, while upholding the disallowance of ESI and EPF contributions due to late remittance, as per the Supreme Court's precedent. The decision underscored the necessity of timely compliance with statutory requirements for claiming deductions and contributions under the Income-tax Act for the assessment year 2018-19. Case-Laws Income Tax Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436262