https://www.taxtmi.com/caselaws?id=272046 The appeal by the Revenue challenging the deletion of disallowance of contributions to employees PF & ESI under section 43B of the Income Tax Act for the assessment year 2006-07 was dismissed by the Tribunal. Following precedents, including Supreme Court and High Court rulings, it was determined that if the contributions were made before the income tax return filing deadline, no disallowance could be imposed. Additionally, the Tribunal partially allowed the appeal regarding the deletion of disallowance under section 40(a)(ia) for various payments, remitting the issue back to the Assessing Officer for further examination based on outstanding balances at the end of the previous year. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 25 Feb 2016 08:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272046 The appeal by the Revenue challenging the deletion of disallowance of contributions to employees PF & ESI under section 43B of the Income Tax Act for the assessment year 2006-07 was dismissed by the Tribunal. Following precedents, including Supreme Court and High Court rulings, it was determined that if the contributions were made before the income tax return filing deadline, no disallowance could be imposed. Additionally, the Tribunal partially allowed the appeal regarding the deletion of disallowance under section 40(a)(ia) for various payments, remitting the issue back to the Assessing Officer for further examination based on outstanding balances at the end of the previous year. Case-Laws Income Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272046