https://www.taxtmi.com/caselaws?id=339602 The Tribunal allowed the appellant's appeal challenging the disallowance of EPF contribution under section 43B of the Income Tax Act. Relying on legal provisions and judicial precedents, the Tribunal held that the EPF contribution, paid before the due date for filing the income tax return, was permissible for deduction. The decision aligned with a judgment of the Hon'ble Bombay High Court in a similar case, leading to the allowance of the appellant's claim for deduction of EPF contribution and upholding of the appeal for the relevant assessment year. en-us Wed, 01 Mar 2017 00:00:00 +0530 Fri, 03 Mar 2017 06:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339602 The Tribunal allowed the appellant's appeal challenging the disallowance of EPF contribution under section 43B of the Income Tax Act. Relying on legal provisions and judicial precedents, the Tribunal held that the EPF contribution, paid before the due date for filing the income tax return, was permissible for deduction. The decision aligned with a judgment of the Hon'ble Bombay High Court in a similar case, leading to the allowance of the appellant's claim for deduction of EPF contribution and upholding of the appeal for the relevant assessment year. Case-Laws Income Tax Wed, 01 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339602