https://www.taxtmi.com/caselaws?id=773358 ITAT Bangalore partly allowed the appeal. The tribunal deleted disallowance under section 43B amounting to Rs. 2,60,67,039 as no GST deduction was claimed by the assessee, making the disallowance unjustified despite incorrect tax audit report. Disallowance under section 36(1)(va) for delayed PF deposit was also deleted since the deposit occurred on the next working day after a Sunday holiday, which is considered timely under law. However, the ground regarding erroneous basic tax rate claim was dismissed as not pressed by the assessee. en-us Tue, 10 Jun 2025 00:00:00 +0530 Sat, 21 Jun 2025 08:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773358 ITAT Bangalore partly allowed the appeal. The tribunal deleted disallowance under section 43B amounting to Rs. 2,60,67,039 as no GST deduction was claimed by the assessee, making the disallowance unjustified despite incorrect tax audit report. Disallowance under section 36(1)(va) for delayed PF deposit was also deleted since the deposit occurred on the next working day after a Sunday holiday, which is considered timely under law. However, the ground regarding erroneous basic tax rate claim was dismissed as not pressed by the assessee. Case-Laws Income Tax Tue, 10 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773358