https://www.taxtmi.com/caselaws?id=466272 ITAT reviewed disallowance of employer and employee provident fund (PF) and ESI contributions reported as delayed and found the issue governed by higher court precedent, dismissing grounds challenging that coverage. The tribunal held an asserted AO addition of Rs. 5,39,102 was incorrect because auditor records showed payment dates within required timelines, and directed restoration to the assessing officer for verification of those evidences; if verified, the disallowance must be deleted. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sat, 31 Jan 2026 19:28:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466272 ITAT reviewed disallowance of employer and employee provident fund (PF) and ESI contributions reported as delayed and found the issue governed by higher court precedent, dismissing grounds challenging that coverage. The tribunal held an asserted AO addition of Rs. 5,39,102 was incorrect because auditor records showed payment dates within required timelines, and directed restoration to the assessing officer for verification of those evidences; if verified, the disallowance must be deleted. Case-Laws Income Tax Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466272