https://www.taxtmi.com/caselaws?id=456445 The tribunal ruled in favor of the Assessee, directing the AO to delete the addition under Section 36(1)(va) concerning delayed EPF/ESI contributions, as they were deposited before filing the return. The tribunal found the disallowance unwarranted, relying on legal precedents and the Delhi HC's decision, and allowed the Assessee's appeal. The issue of interest under Sections 234A, 234B, and 234C was not extensively addressed due to the primary ruling. en-us Thu, 21 Apr 2022 00:00:00 +0530 Thu, 25 Jul 2024 20:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456445 The tribunal ruled in favor of the Assessee, directing the AO to delete the addition under Section 36(1)(va) concerning delayed EPF/ESI contributions, as they were deposited before filing the return. The tribunal found the disallowance unwarranted, relying on legal precedents and the Delhi HC's decision, and allowed the Assessee's appeal. The issue of interest under Sections 234A, 234B, and 234C was not extensively addressed due to the primary ruling. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456445