https://www.taxtmi.com/caselaws?id=349020 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 2,14,549/- for delayed PF and ESI contributions. Following the Delhi HC's precedent, it held that such delayed payments, made before the return filing due date, should not be treated as income. The Tribunal found the jurisdictional HC's decision binding, setting aside the CIT(A)'s order and ruling in favor of the assessee. en-us Wed, 04 Oct 2017 00:00:00 +0530 Thu, 05 Oct 2017 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349020 The Tribunal allowed the appeal, directing the deletion of the disallowance of Rs. 2,14,549/- for delayed PF and ESI contributions. Following the Delhi HC's precedent, it held that such delayed payments, made before the return filing due date, should not be treated as income. The Tribunal found the jurisdictional HC's decision binding, setting aside the CIT(A)'s order and ruling in favor of the assessee. Case-Laws Income Tax Wed, 04 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349020