https://www.taxtmi.com/caselaws?id=413991 Employees' contribution to ESI and provident fund paid after the due date under the welfare laws but before the due date for filing the return was held allowable as a deduction. The Tribunal preferred the interpretation beneficial to the assessee where two reasonable constructions of the tax provision were possible, and followed its coordinate-bench view that timely deposit before the return-filing deadline prevents disallowance. On that basis, the disallowance of employees' contributions was held unsustainable and the addition was directed to be deleted. en-us Thu, 23 Sep 2021 00:00:00 +0530 Tue, 26 Oct 2021 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413991 Employees' contribution to ESI and provident fund paid after the due date under the welfare laws but before the due date for filing the return was held allowable as a deduction. The Tribunal preferred the interpretation beneficial to the assessee where two reasonable constructions of the tax provision were possible, and followed its coordinate-bench view that timely deposit before the return-filing deadline prevents disallowance. On that basis, the disallowance of employees' contributions was held unsustainable and the addition was directed to be deleted. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413991