https://www.taxtmi.com/caselaws?id=785963 Assessment of employer-side late deposits of employee PF and ESI under the tax code was contested as the AO/CPC issued an intimation under the assessment procedure to disallow deductions under the provision addressing employer contributions. The tribunal relied on coordinate-bench precedents that treated identical issues in favour of the taxpayer, holding that a disallowance effected through an intimation under the assessment procedure is not legally sustainable; the intimation was set aside and the disallowance overturned, decided against revenue. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785963 Assessment of employer-side late deposits of employee PF and ESI under the tax code was contested as the AO/CPC issued an intimation under the assessment procedure to disallow deductions under the provision addressing employer contributions. The tribunal relied on coordinate-bench precedents that treated identical issues in favour of the taxpayer, holding that a disallowance effected through an intimation under the assessment procedure is not legally sustainable; the intimation was set aside and the disallowance overturned, decided against revenue. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785963