https://www.taxtmi.com/caselaws?id=298308 The tribunal set aside the CIT(A) decision and directed the Assessing Officer to allow the assessee's claim regarding the employees' contribution to the provident fund. The tribunal emphasized that if the total contribution is deposited before the due date of filing the return, no disallowance can be made, citing judicial precedents and statutory provisions. The appeal was allowed, confirming that there is no distinction between employees' and employer's contributions to the provident fund in this context. 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 The tribunal set aside the CIT(A) decision and directed the Assessing Officer to allow the assessee's claim regarding the employees' contribution to the provident fund. The tribunal emphasized that if the total contribution is deposited before the due date of filing the return, no disallowance can be made, citing judicial precedents and statutory provisions. The appeal was allowed, confirming that there is no distinction between employees' and employer's contributions to the provident fund in this context. Case-Laws Income Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298308