https://www.taxtmi.com/caselaws?id=769524 Employee contributions to Labour Welfare Fund and ESI, where paid within the labour-law due date or already disallowed in the return, could not be adjusted again under section 36(1)(va) or treated as a double addition. Gratuity expenditure routed through Other Comprehensive Income under IND-AS was not disallowable as a mere mismatch when fully paid before the due date under section 139(1). Interest under section 234C was confined to returned income, not assessed income. Credit for advance tax and TDS paid by amalgamating entities was required to be granted to the assessee after amalgamation. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769524 Employee contributions to Labour Welfare Fund and ESI, where paid within the labour-law due date or already disallowed in the return, could not be adjusted again under section 36(1)(va) or treated as a double addition. Gratuity expenditure routed through Other Comprehensive Income under IND-AS was not disallowable as a mere mismatch when fully paid before the due date under section 139(1). Interest under section 234C was confined to returned income, not assessed income. Credit for advance tax and TDS paid by amalgamating entities was required to be granted to the assessee after amalgamation. Case-Laws Income Tax Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769524