https://www.taxtmi.com/caselaws?id=284495 The ITAT ruled in favor of the Assessee, allowing the appeal against the disallowance of ESI and EPF payments. The Tribunal determined that the payments made before the due date for filing the income tax return should be allowed as deductions, not treated as income. The decision emphasized compliance with the IT Act deadlines and referenced supporting case law, including the Karnataka HC and SC decisions, thereby deleting the addition made by the Assessing Officer. en-us Wed, 03 May 2017 00:00:00 +0530 Thu, 14 Nov 2024 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284495 The ITAT ruled in favor of the Assessee, allowing the appeal against the disallowance of ESI and EPF payments. The Tribunal determined that the payments made before the due date for filing the income tax return should be allowed as deductions, not treated as income. The decision emphasized compliance with the IT Act deadlines and referenced supporting case law, including the Karnataka HC and SC decisions, thereby deleting the addition made by the Assessing Officer. Case-Laws Income Tax Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284495