https://www.taxtmi.com/caselaws?id=796804 Section 143(1) could not support disallowance of delayed employees' provident fund and ESI contributions for the relevant pre-Supreme Court decision assessment year, so the adjustment was deleted. Treaty non-discrimination protection under section 90 restricted disallowance for payments to US and Chinese non-residents without tax deduction to the rate applicable to comparable resident payments; the excess disallowance was deleted. The further disallowance of MSMED interest and claims for TDS and TCS credits of amalgamated entities required factual verification, with consequential allowance and eligible credit to be granted in accordance with law. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796804 Section 143(1) could not support disallowance of delayed employees' provident fund and ESI contributions for the relevant pre-Supreme Court decision assessment year, so the adjustment was deleted. Treaty non-discrimination protection under section 90 restricted disallowance for payments to US and Chinese non-residents without tax deduction to the rate applicable to comparable resident payments; the excess disallowance was deleted. The further disallowance of MSMED interest and claims for TDS and TCS credits of amalgamated entities required factual verification, with consequential allowance and eligible credit to be granted in accordance with law. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796804