https://www.taxtmi.com/caselaws?id=408415 The Tribunal allowed the Assessee's appeal, directing the deletion of the addition made on account of late payment of Employees' contribution towards EPF/ESI. The Tribunal emphasized that all contributions were made before the due date of filing the return, highlighting the importance of actual payment over belated payment. Relying on the case of Dee Development Engineers Ltd., the Tribunal ruled in favor of the Assessee, dismissing the Revenue's arguments and citing legislative intent. The order was pronounced on 31.05.2021. en-us Mon, 31 May 2021 00:00:00 +0530 Thu, 10 Jun 2021 08:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408415 The Tribunal allowed the Assessee's appeal, directing the deletion of the addition made on account of late payment of Employees' contribution towards EPF/ESI. The Tribunal emphasized that all contributions were made before the due date of filing the return, highlighting the importance of actual payment over belated payment. Relying on the case of Dee Development Engineers Ltd., the Tribunal ruled in favor of the Assessee, dismissing the Revenue's arguments and citing legislative intent. The order was pronounced on 31.05.2021. Case-Laws Income Tax Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408415