https://www.taxtmi.com/caselaws?id=311038 The Tribunal partially allowed the appeal concerning delayed payments of employees' contributions to PF and ESI for the assessment year 2018-19. It upheld the Supreme Court's ruling that such delayed payments are not allowable under section 36(1)(va) of the Income Tax Act and section 43B does not apply. The Tribunal remanded the issue to the Assessing Officer for re-adjudication, allowing the assessee to argue the allowability of these contributions under other provisions. The appeal was allowed for statistical purposes, pending further consideration by the Assessing Officer. en-us Thu, 17 Nov 2022 00:00:00 +0530 Mon, 04 Dec 2023 21:17:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311038 The Tribunal partially allowed the appeal concerning delayed payments of employees' contributions to PF and ESI for the assessment year 2018-19. It upheld the Supreme Court's ruling that such delayed payments are not allowable under section 36(1)(va) of the Income Tax Act and section 43B does not apply. The Tribunal remanded the issue to the Assessing Officer for re-adjudication, allowing the assessee to argue the allowability of these contributions under other provisions. The appeal was allowed for statistical purposes, pending further consideration by the Assessing Officer. Case-Laws Income Tax Thu, 17 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311038