https://www.taxtmi.com/caselaws?id=308768 The Tribunal upheld the disallowance of delayed payments of employees' contribution for PF and ESI and disallowance of deduction u/s 80P for the Assessment Year 2018-19. The Tribunal determined that the amendment to section 80AC(ii) was applicable, justifying the disallowance as the return was filed beyond the due date specified u/s 139(1). The Tribunal dismissed the appeal, citing precedents and holding that the disallowances were correctly made and upheld by the CIT(A), ultimately leading to the dismissal of the appeals by the assessees. en-us Wed, 08 Mar 2023 00:00:00 +0530 Wed, 19 Jul 2023 20:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308768 The Tribunal upheld the disallowance of delayed payments of employees' contribution for PF and ESI and disallowance of deduction u/s 80P for the Assessment Year 2018-19. The Tribunal determined that the amendment to section 80AC(ii) was applicable, justifying the disallowance as the return was filed beyond the due date specified u/s 139(1). The Tribunal dismissed the appeal, citing precedents and holding that the disallowances were correctly made and upheld by the CIT(A), ultimately leading to the dismissal of the appeals by the assessees. Case-Laws Income Tax Wed, 08 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308768