https://www.taxtmi.com/caselaws?id=415899 The Tribunal allowed the appeal, deleting disallowances made by the AO and upheld by the CIT(A) for late deposits of ESI and PF. The judgment was based on precedents stating that such contributions, if made before the due date of filing the return under Section 139(1), cannot be disallowed under Section 36(1)(va). The appeal was successful, and the disallowances were removed. en-us Thu, 28 Oct 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415899 The Tribunal allowed the appeal, deleting disallowances made by the AO and upheld by the CIT(A) for late deposits of ESI and PF. The judgment was based on precedents stating that such contributions, if made before the due date of filing the return under Section 139(1), cannot be disallowed under Section 36(1)(va). The appeal was successful, and the disallowances were removed. Case-Laws Income Tax Thu, 28 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415899