https://www.taxtmi.com/caselaws?id=382487 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal in its entirety. The disallowed PF and ESIC contributions were allowed as the actual payment was made before filing the return, in line with relevant legal provisions. Additionally, the disallowance of leave encashment under section 43B was deleted due to discrepancies in the provision for leave encashment and actual payment basis. The Tribunal found no errors in the CIT(A)'s orders and ruled in favor of the assessee on both issues. en-us Tue, 02 Jul 2019 00:00:00 +0530 Thu, 04 Jul 2019 09:24:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382487 The Tribunal upheld the CIT(A)'s decision, dismissing the Revenue's appeal in its entirety. The disallowed PF and ESIC contributions were allowed as the actual payment was made before filing the return, in line with relevant legal provisions. Additionally, the disallowance of leave encashment under section 43B was deleted due to discrepancies in the provision for leave encashment and actual payment basis. The Tribunal found no errors in the CIT(A)'s orders and ruled in favor of the assessee on both issues. Case-Laws Income Tax Tue, 02 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382487