https://www.taxtmi.com/caselaws?id=349262 The Revenue's appeal against the deletion of disallowance of Employee's contribution to PF, ESI, and Professional Tax for the Assessment Year 2012-13 was dismissed. The CIT(A) had deleted the disallowance following the jurisdictional High Court's decision, which held that if the payments are made before the due date of filing the return, no disallowance can be made. The Tribunal upheld the CIT(A)'s decision, citing precedents that supported deductions for payments made before the filing of the tax return, even if after the due date under the respective Acts. Consequently, the deletion of Rs. 6,68,96,748/- was affirmed, and the Revenue's appeal was dismissed. en-us Wed, 13 Sep 2017 00:00:00 +0530 Mon, 09 Oct 2017 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349262 The Revenue's appeal against the deletion of disallowance of Employee's contribution to PF, ESI, and Professional Tax for the Assessment Year 2012-13 was dismissed. The CIT(A) had deleted the disallowance following the jurisdictional High Court's decision, which held that if the payments are made before the due date of filing the return, no disallowance can be made. The Tribunal upheld the CIT(A)'s decision, citing precedents that supported deductions for payments made before the filing of the tax return, even if after the due date under the respective Acts. Consequently, the deletion of Rs. 6,68,96,748/- was affirmed, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349262