https://www.taxtmi.com/caselaws?id=456957 Belated employees' contribution to provident fund and ESIC was treated as disallowable, and the adjustment was held permissible while processing the return under section 143(1). The Tribunal noted that the legal position on delayed employee contributions had already been settled against the assessee, and the ex parte appeal failed. The disallowance was therefore upheld. en-us Wed, 15 Feb 2023 00:00:00 +0530 Wed, 28 Aug 2024 19:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456957 Belated employees' contribution to provident fund and ESIC was treated as disallowable, and the adjustment was held permissible while processing the return under section 143(1). The Tribunal noted that the legal position on delayed employee contributions had already been settled against the assessee, and the ex parte appeal failed. The disallowance was therefore upheld. Case-Laws Income Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456957