https://www.taxtmi.com/caselaws?id=352667 The ITAT held that if the employer's contribution to PF and ESIC is paid before the due date of filing the return u/s 139(1) of the Act, it is allowable under section 43B, following the Supreme Court's ruling. The Tribunal overturned the disallowance of employees' contribution to PF made after the due date but before filing the return, emphasizing timely payments as per the Income Tax Act. The appeal was allowed, and the decision was pronounced on 30th November 2017. en-us Thu, 30 Nov 2017 00:00:00 +0530 Tue, 19 Dec 2017 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352667 The ITAT held that if the employer's contribution to PF and ESIC is paid before the due date of filing the return u/s 139(1) of the Act, it is allowable under section 43B, following the Supreme Court's ruling. The Tribunal overturned the disallowance of employees' contribution to PF made after the due date but before filing the return, emphasizing timely payments as per the Income Tax Act. The appeal was allowed, and the decision was pronounced on 30th November 2017. Case-Laws Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352667