https://www.taxtmi.com/caselaws?id=291085 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition on employee's contribution to ESI & PF, dismissing the Revenue's appeal. The key issue was the timing of remittance by the assessee, with the Tribunal emphasizing that remittance before the due date of filing the return exempts the assessee from deemed addition under relevant provisions. The Tribunal's decision aligned with the interpretation of the Hon'ble Jurisdictional High Court and previous cases, highlighting compliance with the return filing due date as crucial in determining tax treatment for such contributions. en-us Wed, 19 Sep 2018 00:00:00 +0530 Mon, 17 May 2021 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291085 The Tribunal upheld the Ld. CIT(A)'s decision to delete the addition on employee's contribution to ESI & PF, dismissing the Revenue's appeal. The key issue was the timing of remittance by the assessee, with the Tribunal emphasizing that remittance before the due date of filing the return exempts the assessee from deemed addition under relevant provisions. The Tribunal's decision aligned with the interpretation of the Hon'ble Jurisdictional High Court and previous cases, highlighting compliance with the return filing due date as crucial in determining tax treatment for such contributions. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291085