https://www.taxtmi.com/caselaws?id=436600 The Tribunal upheld the disallowance of employees' contribution towards PF/ESI under Section 36(1)(va) during return processing. The decision was based on the requirement that such contributions must be paid before the prescribed due date to be eligible for deduction. The Tribunal referenced the Supreme Court's ruling in a similar case, affirming the distinction between employers' and employees' contributions. Consequently, the disallowance made by the CPC under Section 143(1)(a)(iv) was deemed justified, leading to the dismissal of the assessee's appeal. en-us Thu, 16 Mar 2023 00:00:00 +0530 Mon, 17 Apr 2023 08:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436600 The Tribunal upheld the disallowance of employees' contribution towards PF/ESI under Section 36(1)(va) during return processing. The decision was based on the requirement that such contributions must be paid before the prescribed due date to be eligible for deduction. The Tribunal referenced the Supreme Court's ruling in a similar case, affirming the distinction between employers' and employees' contributions. Consequently, the disallowance made by the CPC under Section 143(1)(a)(iv) was deemed justified, leading to the dismissal of the assessee's appeal. Case-Laws Income Tax Thu, 16 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436600