https://www.taxtmi.com/caselaws?id=197066 The ITAT upheld the CIT(A)'s decision, allowing the deduction for EPF & ESI contributions. It ruled that such payments cannot be disallowed if made before the due date of filing the return. The appeal by the Revenue was dismissed, with the order pronounced on 10/07/2013. en-us Wed, 10 Jul 2013 00:00:00 +0530 Sat, 23 Dec 2017 13:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197066 The ITAT upheld the CIT(A)'s decision, allowing the deduction for EPF & ESI contributions. It ruled that such payments cannot be disallowed if made before the due date of filing the return. The appeal by the Revenue was dismissed, with the order pronounced on 10/07/2013. Case-Laws Income Tax Wed, 10 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197066