https://www.taxtmi.com/caselaws?id=126802 The Tribunal allowed the appellant's appeal, ruling that employees' contributions to Provident Fund and ESIC should be deductible if paid before the due date for filing income tax returns. The Tribunal emphasized that the source of both employer and employee contributions is the same, and payments made before the due date should be considered allowable under section 43B. Previous judgments and Mumbai Bench orders supported this interpretation, leading to the deletion of the disallowed amounts and providing relief to the appellant. en-us Fri, 20 Aug 2010 00:00:00 +0530 Tue, 15 Jan 2013 10:23:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126802 The Tribunal allowed the appellant's appeal, ruling that employees' contributions to Provident Fund and ESIC should be deductible if paid before the due date for filing income tax returns. The Tribunal emphasized that the source of both employer and employee contributions is the same, and payments made before the due date should be considered allowable under section 43B. Previous judgments and Mumbai Bench orders supported this interpretation, leading to the deletion of the disallowed amounts and providing relief to the appellant. Case-Laws Income Tax Fri, 20 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126802