https://www.taxtmi.com/caselaws?id=416262 The Tribunal allowed the appeals of the assessee, directing the deletion of disallowances made by the Assessing Officer and sustained by the CIT(A) regarding delayed deposits of employees' contributions to PF and ESI, which were made before the due date of filing the return of income under section 139(1). The Tribunal relied on the precedent set by the jurisdictional Rajasthan High Court, emphasizing that such contributions cannot be disallowed under section 36(1)(va) of the Income Tax Act if deposited timely. en-us Mon, 29 Nov 2021 00:00:00 +0530 Wed, 22 Dec 2021 22:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416262 The Tribunal allowed the appeals of the assessee, directing the deletion of disallowances made by the Assessing Officer and sustained by the CIT(A) regarding delayed deposits of employees' contributions to PF and ESI, which were made before the due date of filing the return of income under section 139(1). The Tribunal relied on the precedent set by the jurisdictional Rajasthan High Court, emphasizing that such contributions cannot be disallowed under section 36(1)(va) of the Income Tax Act if deposited timely. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416262