https://www.taxtmi.com/caselaws?id=413570 The Appellate Tribunal ruled in favor of the Assessee regarding the disallowance of delayed payments under section 43B for employees' contribution to PF & ESI. The Tribunal found that the payments were made before the specified dates but were erroneously reported by the Tax Auditor. It directed the Assessing Officer to verify the payment details and delete the addition if payments were made on time, emphasizing the significance of accurate reporting by the Tax Auditor. The appeal was allowed for statistical purposes on both grounds. en-us Wed, 13 Oct 2021 00:00:00 +0530 Thu, 14 Oct 2021 09:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413570 The Appellate Tribunal ruled in favor of the Assessee regarding the disallowance of delayed payments under section 43B for employees' contribution to PF & ESI. The Tribunal found that the payments were made before the specified dates but were erroneously reported by the Tax Auditor. It directed the Assessing Officer to verify the payment details and delete the addition if payments were made on time, emphasizing the significance of accurate reporting by the Tax Auditor. The appeal was allowed for statistical purposes on both grounds. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413570