https://www.taxtmi.com/caselaws?id=463785 ITAT PUNE (AT) upheld disallowance under s.36(1)(va) where PF/ESI was deposited after the statutory due dates under the respective Acts though before the s.139(1) return due date. Relying on SC precedent and a HC ruling on assessment u/s 143(1), the Tribunal found the disallowance proper and dismissed the appeal grounds, affirming the tax authorities' orders. en-us Tue, 17 Sep 2024 00:00:00 +0530 Tue, 16 Sep 2025 13:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463785 ITAT PUNE (AT) upheld disallowance under s.36(1)(va) where PF/ESI was deposited after the statutory due dates under the respective Acts though before the s.139(1) return due date. Relying on SC precedent and a HC ruling on assessment u/s 143(1), the Tribunal found the disallowance proper and dismissed the appeal grounds, affirming the tax authorities' orders. Case-Laws Income Tax Tue, 17 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463785