https://www.taxtmi.com/caselaws?id=197179 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer regarding employee's contributions to PF and ESI, stating that even if the contributions were paid after the due date under the Acts but before the due date of filing the return of income, they are allowable expenditures. The Tribunal dismissed the Revenue's appeal, emphasizing that the contributions were allowable expenses as they were paid before the due date of filing the income tax return. en-us Fri, 27 Sep 2013 00:00:00 +0530 Thu, 22 Sep 2022 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197179 The Tribunal upheld the CIT(A)'s decision to delete the addition made by the Assessing Officer regarding employee's contributions to PF and ESI, stating that even if the contributions were paid after the due date under the Acts but before the due date of filing the return of income, they are allowable expenditures. The Tribunal dismissed the Revenue's appeal, emphasizing that the contributions were allowable expenses as they were paid before the due date of filing the income tax return. Case-Laws Income Tax Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197179