https://www.taxtmi.com/caselaws?id=414144 The ITAT allowed the appeal, directing the Assessing Officer to grant deduction for employees' contribution to ESI for the assessment year 2019-2020. The judgment extensively analyzed the legal issues raised, including the applicability of relevant sections of the Income Tax Act and judicial precedents, ultimately ruling in favor of the appellant based on timely payment of the contribution before the due date for filing the return. en-us Thu, 21 Oct 2021 00:00:00 +0530 Fri, 29 Oct 2021 05:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414144 The ITAT allowed the appeal, directing the Assessing Officer to grant deduction for employees' contribution to ESI for the assessment year 2019-2020. The judgment extensively analyzed the legal issues raised, including the applicability of relevant sections of the Income Tax Act and judicial precedents, ultimately ruling in favor of the appellant based on timely payment of the contribution before the due date for filing the return. Case-Laws Income Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414144