https://www.taxtmi.com/caselaws?id=221812 Issue 1 addressed the disallowance of delayed payments for ESIC & PF out of employees' contribution. The appellant's deduction was initially disallowed by the CIT(A) but was allowed by the Tribunal based on relevant case laws and sections, emphasizing that deductions are permissible if payments are made before the return filing date. Issue 2 involved the addition of professional fees not reflected in the receipts shown by the assessee. The Tribunal remanded the issue to the AO for reconsideration, noting a discrepancy in the appellant's explanation regarding the source of the disputed sum. The appeal was partially allowed, granting the appellant an opportunity to clarify and reconcile the receipt. en-us Tue, 31 Jan 2012 00:00:00 +0530 Mon, 01 Apr 2013 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221812 Issue 1 addressed the disallowance of delayed payments for ESIC & PF out of employees' contribution. The appellant's deduction was initially disallowed by the CIT(A) but was allowed by the Tribunal based on relevant case laws and sections, emphasizing that deductions are permissible if payments are made before the return filing date. Issue 2 involved the addition of professional fees not reflected in the receipts shown by the assessee. The Tribunal remanded the issue to the AO for reconsideration, noting a discrepancy in the appellant's explanation regarding the source of the disputed sum. The appeal was partially allowed, granting the appellant an opportunity to clarify and reconcile the receipt. Case-Laws Income Tax Tue, 31 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221812