https://www.taxtmi.com/caselaws?id=775676 The ITAT Jaipur held that the bonus amount and employees' contribution to PF, paid before the due date for filing the return under section 139(1), cannot be disallowed under section 36(1)(va) due to the provisions of section 43B. The tribunal set aside the CIT(A)'s order confirming the disallowance of the bonus, ruling that the disallowance was not justified. The appeal was partly allowed, and the AO was directed to recalculate the tax liability in accordance with this decision. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775676 The ITAT Jaipur held that the bonus amount and employees' contribution to PF, paid before the due date for filing the return under section 139(1), cannot be disallowed under section 36(1)(va) due to the provisions of section 43B. The tribunal set aside the CIT(A)'s order confirming the disallowance of the bonus, ruling that the disallowance was not justified. The appeal was partly allowed, and the AO was directed to recalculate the tax liability in accordance with this decision. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775676