https://www.taxtmi.com/caselaws?id=272763 The ITAT ruled in favor of the assessee, allowing deductions under sections 43B and 36(1)(va) for belatedly paid PF contributions before the return filing due date. Emphasizing timely credit to welfare funds, the ITAT referenced prior court decisions to support the entitlement for deductions regarding EPF & ESI contributions. Dismissing the revenue's appeal, the ITAT directed the AO to delete the disallowed addition, affirming the assessee's eligibility for deductions under the IT Act provisions. en-us Fri, 07 Jul 2017 00:00:00 +0530 Thu, 17 May 2018 05:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272763 The ITAT ruled in favor of the assessee, allowing deductions under sections 43B and 36(1)(va) for belatedly paid PF contributions before the return filing due date. Emphasizing timely credit to welfare funds, the ITAT referenced prior court decisions to support the entitlement for deductions regarding EPF & ESI contributions. Dismissing the revenue's appeal, the ITAT directed the AO to delete the disallowed addition, affirming the assessee's eligibility for deductions under the IT Act provisions. Case-Laws Income Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272763