https://www.taxtmi.com/caselaws?id=298308 Employees' contribution to PF and ESI, though remitted after the welfare statute due date, remained deductible where payment was made before the due date for filing the return under section 139(1). The Tribunal applied its coordinate-bench view that section 43B governs such timely payments and does not require a separate distinction, for this purpose, between employer's and employees' contributions. On that basis, the disallowance made under sections 2(24)(x), 36(1)(va) and 43B was unsustainable, and the addition was deleted. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 26 Oct 2021 08:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298308 Employees' contribution to PF and ESI, though remitted after the welfare statute due date, remained deductible where payment was made before the due date for filing the return under section 139(1). The Tribunal applied its coordinate-bench view that section 43B governs such timely payments and does not require a separate distinction, for this purpose, between employer's and employees' contributions. On that basis, the disallowance made under sections 2(24)(x), 36(1)(va) and 43B was unsustainable, and the addition was deleted. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298308