https://www.taxtmi.com/caselaws?id=282987 The Tribunal allowed the appeal, overturning the order of the Ld CIT(A)-II, Ludhiana, which disallowed EPF and Administrative Expenses payments. Citing a decision of the Punjab and Haryana High Court, the Tribunal ruled that if ESI contributions were made by the due date of filing the return, they could not be disallowed under section 43B of the Income-tax Act. Consequently, the claim for Provident Fund dues was allowed, and Ground No. 1 of the assessee's appeal was upheld. en-us Mon, 20 Jan 2014 00:00:00 +0530 Mon, 02 Sep 2019 17:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282987 The Tribunal allowed the appeal, overturning the order of the Ld CIT(A)-II, Ludhiana, which disallowed EPF and Administrative Expenses payments. Citing a decision of the Punjab and Haryana High Court, the Tribunal ruled that if ESI contributions were made by the due date of filing the return, they could not be disallowed under section 43B of the Income-tax Act. Consequently, the claim for Provident Fund dues was allowed, and Ground No. 1 of the assessee's appeal was upheld. Case-Laws Income Tax Mon, 20 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282987