https://www.taxtmi.com/caselaws?id=463948 ITAT Del (AT) held that belated employee PF/ESIC contributions are not a novel issue and, following coordinate-bench reasoning, found no merit in the assessee's challenge. The Tribunal applied its prior observations mutatis mutandis, set aside the order and remitted the matter to the AO for factual verification and recomputation of any disallowance under s.36(i)(va) read with s.43B, directing recalculation in accordance with law. The assessee's appeal was allowed. en-us Wed, 06 Sep 2023 00:00:00 +0530 Tue, 23 Sep 2025 12:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463948 ITAT Del (AT) held that belated employee PF/ESIC contributions are not a novel issue and, following coordinate-bench reasoning, found no merit in the assessee's challenge. The Tribunal applied its prior observations mutatis mutandis, set aside the order and remitted the matter to the AO for factual verification and recomputation of any disallowance under s.36(i)(va) read with s.43B, directing recalculation in accordance with law. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463948