https://www.taxtmi.com/caselaws?id=411135 The Tribunal allowed both appeals filed by the assessee, directing the deletion of the disallowance made by CPC for both assessment years. It held that contributions deposited before the due date of filing the return cannot be disallowed under section 43B read with section 36(1)(va). The Tribunal emphasized the importance of following the jurisdictional High Court's decisions and noted that the other grounds of appeal became academic and did not require adjudication in light of the decision on the main issue. en-us Mon, 16 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411135 The Tribunal allowed both appeals filed by the assessee, directing the deletion of the disallowance made by CPC for both assessment years. It held that contributions deposited before the due date of filing the return cannot be disallowed under section 43B read with section 36(1)(va). The Tribunal emphasized the importance of following the jurisdictional High Court's decisions and noted that the other grounds of appeal became academic and did not require adjudication in light of the decision on the main issue. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411135