https://www.taxtmi.com/caselaws?id=437069 The Tribunal partly allowed the Assessee's appeals regarding the disallowance of Provident Fund (PF) and Employee State Insurance (ESI) payments. The disallowance was restricted to the employees' contributions for the Assessment Years 2018-19 and 2019-20, in accordance with the interpretation of Section 36(1)(va) by the Hon'ble Supreme Court. The Tribunal directed the Assessing Officer to disallow only the employees' contributions, amounting to Rs. 6,74,509/- for A.Y. 2018-19 and Rs. 7,88,835/- for A.Y. 2019-20. en-us Mon, 13 Mar 2023 00:00:00 +0530 Thu, 27 Apr 2023 09:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437069 The Tribunal partly allowed the Assessee's appeals regarding the disallowance of Provident Fund (PF) and Employee State Insurance (ESI) payments. The disallowance was restricted to the employees' contributions for the Assessment Years 2018-19 and 2019-20, in accordance with the interpretation of Section 36(1)(va) by the Hon'ble Supreme Court. The Tribunal directed the Assessing Officer to disallow only the employees' contributions, amounting to Rs. 6,74,509/- for A.Y. 2018-19 and Rs. 7,88,835/- for A.Y. 2019-20. Case-Laws Income Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437069