https://www.taxtmi.com/caselaws?id=388210 The Tribunal allowed the appeal filed by the Assessee, directing the Assessing Officer to delete the disallowances made under section 43B of the Income Tax Act. The Tribunal held that if the employees' contribution towards Provident Fund and ESI was paid before the due date for filing the return, no disallowance could be made. This decision was based on the precedent set by the Hon'ble Jurisdictional High Court in a similar case, ultimately resulting in the Assessee's favor. en-us Fri, 04 Oct 2019 00:00:00 +0530 Sun, 10 Nov 2019 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388210 The Tribunal allowed the appeal filed by the Assessee, directing the Assessing Officer to delete the disallowances made under section 43B of the Income Tax Act. The Tribunal held that if the employees' contribution towards Provident Fund and ESI was paid before the due date for filing the return, no disallowance could be made. This decision was based on the precedent set by the Hon'ble Jurisdictional High Court in a similar case, ultimately resulting in the Assessee's favor. Case-Laws Income Tax Fri, 04 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388210