https://www.taxtmi.com/caselaws?id=262243 Employees' contribution to provident fund and ESI deposited before the due date for filing the return was treated as allowable, as the dispute concerned only timing and binding precedent supported allowance within the permitted period. Disallowance under section 40(a)(ia) was also held unsustainable where the tax had been deducted and deposited within the time recognised by law; later judicial authority had displaced the earlier contrary view. The article therefore states that where the statutory time conditions are met before the return-filing deadline, these sums are not to be disallowed under the provisions applied by the revenue. en-us Fri, 27 Sep 2013 00:00:00 +0530 Thu, 06 Aug 2015 06:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262243 Employees' contribution to provident fund and ESI deposited before the due date for filing the return was treated as allowable, as the dispute concerned only timing and binding precedent supported allowance within the permitted period. Disallowance under section 40(a)(ia) was also held unsustainable where the tax had been deducted and deposited within the time recognised by law; later judicial authority had displaced the earlier contrary view. The article therefore states that where the statutory time conditions are met before the return-filing deadline, these sums are not to be disallowed under the provisions applied by the revenue. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262243