https://www.taxtmi.com/caselaws?id=387641 The Tribunal upheld the CIT(A)'s decision to allow the deduction of employees' contributions to PF and ESI if paid before the due date of filing the return and restricted the disallowance of festival/entertainment and pooja expenses to 50%. The judgment emphasized the importance of timely contributions and recognized the business necessity of such expenses, even without detailed documentation. en-us Wed, 25 Sep 2019 00:00:00 +0530 Sat, 26 Oct 2019 11:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387641 The Tribunal upheld the CIT(A)'s decision to allow the deduction of employees' contributions to PF and ESI if paid before the due date of filing the return and restricted the disallowance of festival/entertainment and pooja expenses to 50%. The judgment emphasized the importance of timely contributions and recognized the business necessity of such expenses, even without detailed documentation. Case-Laws Income Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387641