https://www.taxtmi.com/caselaws?id=448153 The tribunal partly allowed the appeal, overturning the CIT(A)'s decision regarding the disallowance of Rs. 17,83,170 as the employer's contribution towards PF/ESI. It upheld the rectification order under Section 154, which correctly identified the contribution as the employer's rather than the employee's. However, the tribunal did not grant relief for the late deposit of Rs. 72,093 related to employees' contributions, as the assessee conceded the applicability of Section 36(1)(va) for this issue. No separate judgment was issued. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448153 The tribunal partly allowed the appeal, overturning the CIT(A)'s decision regarding the disallowance of Rs. 17,83,170 as the employer's contribution towards PF/ESI. It upheld the rectification order under Section 154, which correctly identified the contribution as the employer's rather than the employee's. However, the tribunal did not grant relief for the late deposit of Rs. 72,093 related to employees' contributions, as the assessee conceded the applicability of Section 36(1)(va) for this issue. No separate judgment was issued. Case-Laws Income Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448153