https://www.taxtmi.com/caselaws?id=462074 Kerala HC held that the assessing authority's disallowance under Section 40(a)(ia) was unjustified as it failed to consider genuine declarations produced by the assessee regarding payments to transport contractors. The First Appellate Authority correctly deleted this disallowance. However, the court upheld the Tribunal's restoration of disallowance under Section 36(1)(va) for employee contributions to EPF/ESI not deposited within prescribed due dates, following established precedents in Merchem Ltd and Alliaz Corhill cases. The Tribunal erred in remanding TDS matters but correctly applied Section 36(1)(va) provisions. en-us Tue, 09 Jul 2024 00:00:00 +0530 Mon, 09 Jun 2025 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462074 Kerala HC held that the assessing authority's disallowance under Section 40(a)(ia) was unjustified as it failed to consider genuine declarations produced by the assessee regarding payments to transport contractors. The First Appellate Authority correctly deleted this disallowance. However, the court upheld the Tribunal's restoration of disallowance under Section 36(1)(va) for employee contributions to EPF/ESI not deposited within prescribed due dates, following established precedents in Merchem Ltd and Alliaz Corhill cases. The Tribunal erred in remanding TDS matters but correctly applied Section 36(1)(va) provisions. Case-Laws Income Tax Tue, 09 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462074