https://www.taxtmi.com/caselaws?id=414628 The Tribunal allowed the appeal of the assessee, deleting the disallowance of Rs. 706,790 for late payments towards EPF and ESI. The contributions were made before the due date of filing the return of income under section 139(1), aligning with established legal interpretations and precedents. The Tribunal's decision was in line with various ITAT and High Court rulings supporting the assessee's position, ultimately overturning the disallowance made by the CIT(A) and CPC. en-us Mon, 25 Oct 2021 00:00:00 +0530 Fri, 12 Nov 2021 22:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414628 The Tribunal allowed the appeal of the assessee, deleting the disallowance of Rs. 706,790 for late payments towards EPF and ESI. The contributions were made before the due date of filing the return of income under section 139(1), aligning with established legal interpretations and precedents. The Tribunal's decision was in line with various ITAT and High Court rulings supporting the assessee's position, ultimately overturning the disallowance made by the CIT(A) and CPC. Case-Laws Income Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414628