https://www.taxtmi.com/caselaws?id=350633 The Tribunal dismissed both appeals by the Revenue, upholding the CIT(A)'s decisions to delete disallowances of employees' contributions to PF and ESI paid after the due date prescribed under the Acts but before the due date for filing the income tax return. The Tribunal relied on judicial precedents supporting the applicability of section 43B to allow deductions for such contributions if paid before the return filing due date. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 08 Nov 2017 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350633 The Tribunal dismissed both appeals by the Revenue, upholding the CIT(A)'s decisions to delete disallowances of employees' contributions to PF and ESI paid after the due date prescribed under the Acts but before the due date for filing the income tax return. The Tribunal relied on judicial precedents supporting the applicability of section 43B to allow deductions for such contributions if paid before the return filing due date. Case-Laws Income Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350633