https://www.taxtmi.com/caselaws?id=411864 The Tribunal allowed the Assessee's appeals for both assessment years, emphasizing the importance of timely payment of EPF and ESI contributions before filing the return to qualify for deductions under section 43B of the Income Tax Act. The Tribunal held that the Assessee's compliance with payment requirements before filing the return warranted the deductions, in line with the retrospective application of relevant provisions and High Court judgments. en-us Thu, 05 Aug 2021 00:00:00 +0530 Sun, 05 Sep 2021 21:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411864 The Tribunal allowed the Assessee's appeals for both assessment years, emphasizing the importance of timely payment of EPF and ESI contributions before filing the return to qualify for deductions under section 43B of the Income Tax Act. The Tribunal held that the Assessee's compliance with payment requirements before filing the return warranted the deductions, in line with the retrospective application of relevant provisions and High Court judgments. Case-Laws Income Tax Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411864