https://www.taxtmi.com/caselaws?id=456860 ITAT Delhi remanded the case to AO regarding disallowance of expenditure towards employees' contribution to ESIC/PF under section 36(1)(va). The tribunal could not determine the validity of disallowances under sections 43B and 40(a)(ia) concerning service tax liability and TDS on interest due to absence of requisite documentary evidence. The matter was restored to AO's file with directions to provide proper opportunity to the assessee to present legal and factual arguments for logical conclusion in accordance with law. en-us Mon, 12 Jun 2023 00:00:00 +0530 Thu, 14 May 2026 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456860 ITAT Delhi remanded the case to AO regarding disallowance of expenditure towards employees' contribution to ESIC/PF under section 36(1)(va). The tribunal could not determine the validity of disallowances under sections 43B and 40(a)(ia) concerning service tax liability and TDS on interest due to absence of requisite documentary evidence. The matter was restored to AO's file with directions to provide proper opportunity to the assessee to present legal and factual arguments for logical conclusion in accordance with law. Case-Laws Income Tax Mon, 12 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456860