https://www.taxtmi.com/caselaws?id=415925 The Tribunal ruled in favor of the assessee regarding the disallowance of employees' contribution to PF and ESI made beyond the due date, holding that payments made before the return filing due date are deductible. The Tribunal also directed the proper calculation of interest under sections 234B and 234C, granting relief to the assessee. The decision aligned with the jurisdictional High Court's precedent, ensuring a fair outcome based on legal interpretation. en-us Thu, 11 Nov 2021 00:00:00 +0530 Fri, 09 Sep 2022 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415925 The Tribunal ruled in favor of the assessee regarding the disallowance of employees' contribution to PF and ESI made beyond the due date, holding that payments made before the return filing due date are deductible. The Tribunal also directed the proper calculation of interest under sections 234B and 234C, granting relief to the assessee. The decision aligned with the jurisdictional High Court's precedent, ensuring a fair outcome based on legal interpretation. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415925