https://www.taxtmi.com/caselaws?id=414990 The ITAT overturned the decision of the Ld. CIT(A) and directed the A.O. to delete the disallowance of employees' contribution to PF & ESI made by the DCIT/A.O, CPC under section 143(1) for delayed payment. The ITAT held that payments made before the due date of filing the income tax return should not be disallowed, in line with recent amendments in Sections 36 and 43B of the Finance Bill 2021. en-us Wed, 13 Oct 2021 00:00:00 +0530 Tue, 23 Nov 2021 06:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414990 The ITAT overturned the decision of the Ld. CIT(A) and directed the A.O. to delete the disallowance of employees' contribution to PF & ESI made by the DCIT/A.O, CPC under section 143(1) for delayed payment. The ITAT held that payments made before the due date of filing the income tax return should not be disallowed, in line with recent amendments in Sections 36 and 43B of the Finance Bill 2021. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414990