https://www.taxtmi.com/caselaws?id=63845 The appeal was allowed for statistical purposes, overturning the disallowance of PF and ESIC deductions for the assessment year 2001-02. The court directed the AO to allow the claim under Section 43B for employers' contributions towards PF and ESIC if payments were made before the due date for filing the return. Employees' contributions were deemed the assessee's income but deductible in the year of actual payment. This decision aligned with previous tribunal and high court rulings, emphasizing that contributions made before the return filing date should not be disallowed. en-us Thu, 31 Jan 2008 00:00:00 +0530 Sun, 20 Jan 2013 19:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63845 The appeal was allowed for statistical purposes, overturning the disallowance of PF and ESIC deductions for the assessment year 2001-02. The court directed the AO to allow the claim under Section 43B for employers' contributions towards PF and ESIC if payments were made before the due date for filing the return. Employees' contributions were deemed the assessee's income but deductible in the year of actual payment. This decision aligned with previous tribunal and high court rulings, emphasizing that contributions made before the return filing date should not be disallowed. Case-Laws Income Tax Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63845