https://www.taxtmi.com/caselaws?id=55586 The court upheld the CIT(A)'s decision to delete the disallowance of Rs. 76,576 for late payment of PF and ESIC by the assessee-company, citing minimal delays and adherence to permissible grace periods. The Tribunal emphasized compliance with Circulars and legal precedents. The judgment did not extensively address the disallowance of interest on unexplained deposits. en-us Mon, 18 Aug 2003 00:00:00 +0530 Mon, 18 Jun 2012 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55586 The court upheld the CIT(A)'s decision to delete the disallowance of Rs. 76,576 for late payment of PF and ESIC by the assessee-company, citing minimal delays and adherence to permissible grace periods. The Tribunal emphasized compliance with Circulars and legal precedents. The judgment did not extensively address the disallowance of interest on unexplained deposits. Case-Laws Income Tax Mon, 18 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55586