https://www.taxtmi.com/caselaws?id=437819 The appeal of the assessee was dismissed, and the adjustment under section 143(1)(a) for late deposit of employees' share of PF/ESI contribution was upheld. The disallowance of employees' contribution to PF/ESI under section 36(1)(va) read with section 143(1)(a)(iv) was confirmed by the ITAT, affirming that the disallowance made by the CPC was in accordance with the law and falls under the prima facie adjustment as envisaged. en-us Tue, 11 Apr 2023 00:00:00 +0530 Mon, 15 May 2023 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437819 The appeal of the assessee was dismissed, and the adjustment under section 143(1)(a) for late deposit of employees' share of PF/ESI contribution was upheld. The disallowance of employees' contribution to PF/ESI under section 36(1)(va) read with section 143(1)(a)(iv) was confirmed by the ITAT, affirming that the disallowance made by the CPC was in accordance with the law and falls under the prima facie adjustment as envisaged. Case-Laws Income Tax Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437819