https://www.taxtmi.com/caselaws?id=777863 ITAT allowed the appeal and deleted the disallowance under s.36(1)(va). The tribunal found the employer had deposited employees' PF/ESIC contributions within the statutory due dates; the one-day delay in credit arose from technical glitches beyond the assessee's control. As payment was made in time under the relevant enactments, the late credit could not justify disallowance, and the addition was set aside. en-us Wed, 15 Jan 2025 00:00:00 +0530 Sat, 06 Sep 2025 08:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777863 ITAT allowed the appeal and deleted the disallowance under s.36(1)(va). The tribunal found the employer had deposited employees' PF/ESIC contributions within the statutory due dates; the one-day delay in credit arose from technical glitches beyond the assessee's control. As payment was made in time under the relevant enactments, the late credit could not justify disallowance, and the addition was set aside. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777863