https://www.taxtmi.com/caselaws?id=169178 The Tribunal allowed the assessee's appeals regarding the disallowance of contributions towards Employee's Provident Fund and ESI, citing that if the contributions were deposited before the due date of filing the return, no disallowance could be made under section 43B. The Tribunal dismissed the Revenue's appeal against the disallowance made under section 40(a)(ia) for delayed deposit of TDS, stating that all TDS payments made before the due date of filing the return were outside the purview of the provision. en-us Thu, 28 Aug 2014 00:00:00 +0530 Mon, 06 Apr 2015 22:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169178 The Tribunal allowed the assessee's appeals regarding the disallowance of contributions towards Employee's Provident Fund and ESI, citing that if the contributions were deposited before the due date of filing the return, no disallowance could be made under section 43B. The Tribunal dismissed the Revenue's appeal against the disallowance made under section 40(a)(ia) for delayed deposit of TDS, stating that all TDS payments made before the due date of filing the return were outside the purview of the provision. Case-Laws Income Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169178