https://www.taxtmi.com/caselaws?id=413863 The Tribunal allowed the appeal, setting aside the Ld. CIT(A)'s order and directing the deletion of the disallowance of employees' contribution to PF for the assessment year 2018-19. The Tribunal emphasized the binding nature of decisions by jurisdictional High Courts and the applicability of previous Tribunal rulings in similar cases. The judgment highlighted the importance of timely contributions and the interpretation of relevant provisions of the Income-tax Act, ultimately favoring the appellant's position based on legal precedents and statutory provisions. en-us Thu, 14 Oct 2021 00:00:00 +0530 Thu, 21 Oct 2021 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413863 The Tribunal allowed the appeal, setting aside the Ld. CIT(A)'s order and directing the deletion of the disallowance of employees' contribution to PF for the assessment year 2018-19. The Tribunal emphasized the binding nature of decisions by jurisdictional High Courts and the applicability of previous Tribunal rulings in similar cases. The judgment highlighted the importance of timely contributions and the interpretation of relevant provisions of the Income-tax Act, ultimately favoring the appellant's position based on legal precedents and statutory provisions. Case-Laws Income Tax Thu, 14 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413863