https://www.taxtmi.com/caselaws?id=775662 Employees' contribution to provident fund was disputed on the basis that the cheque had been deposited within time and encashed later, but the explanation was not supported by adequate evidence before the lower authorities. Because the factual foundation was incomplete, the matter was restored to the Assessing Officer for fresh adjudication in accordance with law after giving the assessee effective opportunity. The appeal was therefore allowed for statistical purposes and the disallowance issue remanded for reconsideration. en-us Tue, 03 Jun 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775662 Employees' contribution to provident fund was disputed on the basis that the cheque had been deposited within time and encashed later, but the explanation was not supported by adequate evidence before the lower authorities. Because the factual foundation was incomplete, the matter was restored to the Assessing Officer for fresh adjudication in accordance with law after giving the assessee effective opportunity. The appeal was therefore allowed for statistical purposes and the disallowance issue remanded for reconsideration. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775662