https://www.taxtmi.com/caselaws?id=437976 The Tribunal upheld the disallowance of the Employees' Contribution to Provident Fund for both assessment years, emphasizing the importance of timely payment for employee contributions to claim deductions. The appellant's appeals were dismissed, with the Tribunal citing a Supreme Court judgment and explaining the distinction between employee and employer contributions. The disallowance was based on the provisions of section 36(1)(va) of the Income Tax Act, with the Tribunal finding the Revenue authorities' decision justified. en-us Wed, 26 Apr 2023 00:00:00 +0530 Fri, 19 May 2023 09:07:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437976 The Tribunal upheld the disallowance of the Employees' Contribution to Provident Fund for both assessment years, emphasizing the importance of timely payment for employee contributions to claim deductions. The appellant's appeals were dismissed, with the Tribunal citing a Supreme Court judgment and explaining the distinction between employee and employer contributions. The disallowance was based on the provisions of section 36(1)(va) of the Income Tax Act, with the Tribunal finding the Revenue authorities' decision justified. Case-Laws Income Tax Wed, 26 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437976