https://www.taxtmi.com/caselaws?id=10299 The court held that the Income-tax Appellate Tribunal erred in allowing deductions for contributions not paid within specified due dates under relevant statutes. The appeal was allowed, setting aside the Tribunal's judgment permitting deductions for delayed payments towards PF, EPF, DLI, and ESI. The court emphasized strict adherence to due dates for eligibility of deductions, rejecting the Tribunal's reliance on equity. No costs were awarded in the final judgment. en-us Wed, 15 Oct 2003 00:00:00 +0530 Mon, 13 Jul 2009 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10299 The court held that the Income-tax Appellate Tribunal erred in allowing deductions for contributions not paid within specified due dates under relevant statutes. The appeal was allowed, setting aside the Tribunal's judgment permitting deductions for delayed payments towards PF, EPF, DLI, and ESI. The court emphasized strict adherence to due dates for eligibility of deductions, rejecting the Tribunal's reliance on equity. No costs were awarded in the final judgment. Case-Laws Income Tax Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10299