https://www.taxtmi.com/caselaws?id=471320 Employees' provident fund contribution disallowance under section 36(1)(va) requires consideration of a rectified tax-audit annexure correcting typographical errors in the originally reported payment due dates. Where the rectified annexure is placed before the appellate authority but remains unexamined, the payment details require verification after adequate opportunity is afforded. The disallowance cannot be sustained without considering and verifying the corrected audit material, and the claim requires fresh adjudication by the Assessing Officer. en-us Fri, 04 Apr 2025 00:00:00 +0530 Sat, 29 Aug 2026 14:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471320 Employees' provident fund contribution disallowance under section 36(1)(va) requires consideration of a rectified tax-audit annexure correcting typographical errors in the originally reported payment due dates. Where the rectified annexure is placed before the appellate authority but remains unexamined, the payment details require verification after adequate opportunity is afforded. The disallowance cannot be sustained without considering and verifying the corrected audit material, and the claim requires fresh adjudication by the Assessing Officer. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471320