https://www.taxtmi.com/caselaws?id=777404 ITAT DELHI-AT allowed the appeal, directing the AO to delete the disallowance under s.36(1)(va) read with s.2(24)(x) in intimation under s.143(1). The Tribunal held the issue was debatable and, in view of binding HC precedent favorable to the taxpayer, employee contributions to PF/ESI paid after statutory deposit dates but before the return-filing deadline were deductible; the AO therefore could not disallow them while processing the s.143(1) intimation. en-us Mon, 16 Jun 2025 00:00:00 +0530 Fri, 29 Aug 2025 10:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777404 ITAT DELHI-AT allowed the appeal, directing the AO to delete the disallowance under s.36(1)(va) read with s.2(24)(x) in intimation under s.143(1). The Tribunal held the issue was debatable and, in view of binding HC precedent favorable to the taxpayer, employee contributions to PF/ESI paid after statutory deposit dates but before the return-filing deadline were deductible; the AO therefore could not disallow them while processing the s.143(1) intimation. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777404