https://www.taxtmi.com/caselaws?id=282665 The Tribunal allowed the appeal, deleting the addition made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals) regarding late EPF payment. The Tribunal considered that although there was a delay in depositing the EPF contributions, they were made before filing the income tax return. Citing the judgment in CIT vs. Hemla Embroydery Mills (P.) Ltd., the Tribunal held that the second proviso to Section 43B of the Income Tax Act operated retrospectively, leading to the deletion of the addition. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sun, 18 Aug 2019 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282665 The Tribunal allowed the appeal, deleting the addition made by the Assessing Officer and upheld by the Commissioner of Income Tax (Appeals) regarding late EPF payment. The Tribunal considered that although there was a delay in depositing the EPF contributions, they were made before filing the income tax return. Citing the judgment in CIT vs. Hemla Embroydery Mills (P.) Ltd., the Tribunal held that the second proviso to Section 43B of the Income Tax Act operated retrospectively, leading to the deletion of the addition. Case-Laws Income Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282665