https://www.taxtmi.com/caselaws?id=203247 ITAT KOLKATA - AT upheld the CIT(A)'s deletion of a disallowance under sections 43B and 36(1)(va) concerning employer's non-deposit of employee PF and ESI contributions, finding payments were made within the return filing due dates and statutory grace periods. Relying on precedent from the SC and relevant HCs, the tribunal allowed the deduction and dismissed the revenue's appeal. en-us Thu, 28 Apr 2011 00:00:00 +0530 Fri, 22 Aug 2025 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203247 ITAT KOLKATA - AT upheld the CIT(A)'s deletion of a disallowance under sections 43B and 36(1)(va) concerning employer's non-deposit of employee PF and ESI contributions, finding payments were made within the return filing due dates and statutory grace periods. Relying on precedent from the SC and relevant HCs, the tribunal allowed the deduction and dismissed the revenue's appeal. Case-Laws Income Tax Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203247