https://www.taxtmi.com/caselaws?id=413829 The Tribunal allowed the appeals of the assessees, holding that the additions made by the Assessing Officer on account of late deposits of employees' share of Provident Fund (PF) and Employees' State Insurance (ESI) were not sustainable under the relevant provisions of the Income Tax Act. The Tribunal relied on various decisions, including those of the ITAT and the High Court, to conclude that the impugned additions should be deleted. The amendments made by the Finance Act, 2021 were also considered in reaching this decision. en-us Tue, 28 Sep 2021 00:00:00 +0530 Fri, 22 Oct 2021 08:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413829 The Tribunal allowed the appeals of the assessees, holding that the additions made by the Assessing Officer on account of late deposits of employees' share of Provident Fund (PF) and Employees' State Insurance (ESI) were not sustainable under the relevant provisions of the Income Tax Act. The Tribunal relied on various decisions, including those of the ITAT and the High Court, to conclude that the impugned additions should be deleted. The amendments made by the Finance Act, 2021 were also considered in reaching this decision. Case-Laws Income Tax Tue, 28 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413829