https://www.taxtmi.com/caselaws?id=464447 ITAT, Delhi (AT) remitted issues to the AO for fresh examination and determination under law regarding deductibility of employer contributions under Section 36(1)(va) and disallowance under Section 40A(9), and regarding an adjustment made under Section 143(1) arising from incorrect tax-audit reporting. The assessee may adduce evidence and explanations to support allowance of the deductions and reversal of the adjustment. The appeal is allowed for statistical purposes. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 30 Oct 2025 20:27:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464447 ITAT, Delhi (AT) remitted issues to the AO for fresh examination and determination under law regarding deductibility of employer contributions under Section 36(1)(va) and disallowance under Section 40A(9), and regarding an adjustment made under Section 143(1) arising from incorrect tax-audit reporting. The assessee may adduce evidence and explanations to support allowance of the deductions and reversal of the adjustment. The appeal is allowed for statistical purposes. Case-Laws Income Tax Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464447