https://www.taxtmi.com/caselaws?id=376035 Employees' contributions to provident fund and ESI paid within the financial year and before the due date for filing the return under section 139(1) were held not to attract disallowance under section 43B. Relying on CBDT Circular No. 22/2015 and the curative retrospective amendment, the Tribunal applied the settled position that such contributions are allowable when deposited before the return-filing deadline. The addition was deleted in favour of the assessee. en-us Wed, 10 Oct 2018 00:00:00 +0530 Thu, 28 Feb 2019 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376035 Employees' contributions to provident fund and ESI paid within the financial year and before the due date for filing the return under section 139(1) were held not to attract disallowance under section 43B. Relying on CBDT Circular No. 22/2015 and the curative retrospective amendment, the Tribunal applied the settled position that such contributions are allowable when deposited before the return-filing deadline. The addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376035