https://www.taxtmi.com/caselaws?id=411136 The appeal was allowed, and the disallowance of Rs. 1,61,099/- for late deposit of employee contributions was deleted. The Tribunal emphasized that contributions deposited before the due date of filing the return are allowable, citing binding decisions of the Rajasthan High Court. The CIT(A) was directed to follow the High Court decisions, leading to the deletion of the addition made during return processing. The other issue regarding adjustment while processing the return was not addressed as it became academic. en-us Mon, 16 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411136 The appeal was allowed, and the disallowance of Rs. 1,61,099/- for late deposit of employee contributions was deleted. The Tribunal emphasized that contributions deposited before the due date of filing the return are allowable, citing binding decisions of the Rajasthan High Court. The CIT(A) was directed to follow the High Court decisions, leading to the deletion of the addition made during return processing. The other issue regarding adjustment while processing the return was not addressed as it became academic. Case-Laws Income Tax Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411136