https://www.taxtmi.com/caselaws?id=413156 The Tribunal allowed the appeal of the assessee, ruling that adjustments made by the CPC under section 143(1) were unsustainable. It held that employees' contributions to PF and ESI are deductible if paid before the due date for filing the return of income, citing relevant judicial precedents and provisions of the Income Tax Act and Provident Fund Act. The decision emphasized that there is no distinction between employees' and employer's contributions under the PF Act, and contributions paid before the due date are allowable deductions. en-us Thu, 23 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413156 The Tribunal allowed the appeal of the assessee, ruling that adjustments made by the CPC under section 143(1) were unsustainable. It held that employees' contributions to PF and ESI are deductible if paid before the due date for filing the return of income, citing relevant judicial precedents and provisions of the Income Tax Act and Provident Fund Act. The decision emphasized that there is no distinction between employees' and employer's contributions under the PF Act, and contributions paid before the due date are allowable deductions. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413156