https://www.taxtmi.com/caselaws?id=457096 Employees' contribution to provident fund and ESI deposited after the due date under the relevant welfare enactments remained disallowable, because deduction under section 36(1)(va) depends on deposit within the statutory due date and the later payment before filing the return did not cure the default; the adjustment under section 143(1)(a)(iv) was therefore sustained. Club subscription and fee expenditure, however, could not be disallowed through an intimation under section 143(1)(a)(iv) where the tax audit report only showed payment details and did not state that the expense was inadmissible; that adjustment was deleted. en-us Fri, 23 Jun 2023 00:00:00 +0530 Thu, 05 Sep 2024 21:28:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457096 Employees' contribution to provident fund and ESI deposited after the due date under the relevant welfare enactments remained disallowable, because deduction under section 36(1)(va) depends on deposit within the statutory due date and the later payment before filing the return did not cure the default; the adjustment under section 143(1)(a)(iv) was therefore sustained. Club subscription and fee expenditure, however, could not be disallowed through an intimation under section 143(1)(a)(iv) where the tax audit report only showed payment details and did not state that the expense was inadmissible; that adjustment was deleted. Case-Laws Income Tax Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457096