https://www.taxtmi.com/caselaws?id=412865 The Tribunal allowed the appeal, holding that adjustments made by the CPC under Section 143(1) were unsustainable. It ruled that employees' contributions to PF and ESI paid before the due date for filing the return should be allowed as deductions. The judgment emphasized that debatable issues should not be adjusted under Section 143(1) and highlighted the non-distinction between employees' and employer's contributions under the PF Act. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 28 Sep 2021 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412865 The Tribunal allowed the appeal, holding that adjustments made by the CPC under Section 143(1) were unsustainable. It ruled that employees' contributions to PF and ESI paid before the due date for filing the return should be allowed as deductions. The judgment emphasized that debatable issues should not be adjusted under Section 143(1) and highlighted the non-distinction between employees' and employer's contributions under the PF Act. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412865