https://www.taxtmi.com/caselaws?id=365039 The appeal was allowed for statistical purposes as the Tribunal decided to restore the issue to the Assessing Officer for fresh adjudication. The key contention was the interpretation of the due date for depositing employee's contribution towards PF and ESIC, with the Assessee advocating for considering the date of payment and the Department emphasizing the due date as per the Payment of Wages Act, 1936. The Tribunal considered previous decisions and the Assessee's arguments, underscoring the importance of adhering to legal provisions and precedents in determining the disallowance of contributions. en-us Mon, 30 Jul 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365039 The appeal was allowed for statistical purposes as the Tribunal decided to restore the issue to the Assessing Officer for fresh adjudication. The key contention was the interpretation of the due date for depositing employee's contribution towards PF and ESIC, with the Assessee advocating for considering the date of payment and the Department emphasizing the due date as per the Payment of Wages Act, 1936. The Tribunal considered previous decisions and the Assessee's arguments, underscoring the importance of adhering to legal provisions and precedents in determining the disallowance of contributions. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365039