https://www.taxtmi.com/caselaws?id=413171 The Tribunal partially allowed the appeal in ITA No.604/Del/2021, directing the NFAC to delete the disallowance of late deposit of provident fund and ESI contributions. The Tribunal considered relevant legal precedents and the recent amendment clarifying the applicability of Section 43B on belated payments, concluding that contributions made before the due date of filing the return are deductible. Consequently, the appeal in ITA No.605/Del/2021 was dismissed as it became unnecessary following the favorable decision in ITA No.604/Del/2021. en-us Thu, 30 Sep 2021 00:00:00 +0530 Wed, 06 Oct 2021 08:46:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413171 The Tribunal partially allowed the appeal in ITA No.604/Del/2021, directing the NFAC to delete the disallowance of late deposit of provident fund and ESI contributions. The Tribunal considered relevant legal precedents and the recent amendment clarifying the applicability of Section 43B on belated payments, concluding that contributions made before the due date of filing the return are deductible. Consequently, the appeal in ITA No.605/Del/2021 was dismissed as it became unnecessary following the favorable decision in ITA No.604/Del/2021. Case-Laws Income Tax Thu, 30 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413171