https://www.taxtmi.com/caselaws?id=382475 The Tribunal dismissed the revenue's appeal, affirming that the CIT(A) correctly deleted the addition concerning delayed payment of employees' contribution to the provident fund. The Tribunal upheld the CIT(A)'s decision, emphasizing that payments made before the due date for filing the return are allowable under section 43B, in line with Supreme Court and Bombay High Court judgments. en-us Wed, 26 Jun 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:24:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382475 The Tribunal dismissed the revenue's appeal, affirming that the CIT(A) correctly deleted the addition concerning delayed payment of employees' contribution to the provident fund. The Tribunal upheld the CIT(A)'s decision, emphasizing that payments made before the due date for filing the return are allowable under section 43B, in line with Supreme Court and Bombay High Court judgments. Case-Laws Income Tax Wed, 26 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382475