https://www.taxtmi.com/caselaws?id=450930 The Tribunal ruled in favor of the appellant on both issues. The disallowance of the addition for the alleged delay in depositing employees' contributions to P.F. and ESI was remanded to the Assessing Officer for verification. The disallowance of the deduction under section 80 JJAA was ordered to be deleted, as the Tribunal found no statutory basis for such disallowance under section 143(1) for the relevant assessment year. The appeal was treated as allowed for statistical purposes. en-us Wed, 07 Feb 2024 00:00:00 +0530 Sat, 16 Mar 2024 07:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450930 The Tribunal ruled in favor of the appellant on both issues. The disallowance of the addition for the alleged delay in depositing employees' contributions to P.F. and ESI was remanded to the Assessing Officer for verification. The disallowance of the deduction under section 80 JJAA was ordered to be deleted, as the Tribunal found no statutory basis for such disallowance under section 143(1) for the relevant assessment year. The appeal was treated as allowed for statistical purposes. Case-Laws Income Tax Wed, 07 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450930