https://www.taxtmi.com/caselaws?id=279914 The ITAT Visakhapatnam bench ruled in favor of the assessee, holding that as long as the employees' contribution towards EPF is deposited within the time provided under section 139(1) of the Income Tax Act, no disallowance is permissible under section 43B. The Tribunal found that the Ld. Commissioner erred in setting aside the A.O.'s order based on a difference in opinion. Consequently, the appeal by the assessee was allowed, and the CIT's order was overturned. en-us Fri, 08 Dec 2017 00:00:00 +0530 Thu, 11 Apr 2019 05:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279914 The ITAT Visakhapatnam bench ruled in favor of the assessee, holding that as long as the employees' contribution towards EPF is deposited within the time provided under section 139(1) of the Income Tax Act, no disallowance is permissible under section 43B. The Tribunal found that the Ld. Commissioner erred in setting aside the A.O.'s order based on a difference in opinion. Consequently, the appeal by the assessee was allowed, and the CIT's order was overturned. Case-Laws Income Tax Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279914