https://www.taxtmi.com/caselaws?id=416363 The Tribunal allowed the appeals of the assessees, deleting the disallowances of contributions towards EPF and ESI. The disallowances made by the Assessing Officer and sustained by the CIT(A) were deemed unjustified as the contributions were deposited before the due date of filing the income tax return under section 139(1) of the Income Tax Act, 1961. The Tribunal relied on binding precedents from various High Courts and earlier ITAT orders in reaching this decision. en-us Wed, 15 Dec 2021 00:00:00 +0530 Mon, 27 Dec 2021 06:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416363 The Tribunal allowed the appeals of the assessees, deleting the disallowances of contributions towards EPF and ESI. The disallowances made by the Assessing Officer and sustained by the CIT(A) were deemed unjustified as the contributions were deposited before the due date of filing the income tax return under section 139(1) of the Income Tax Act, 1961. The Tribunal relied on binding precedents from various High Courts and earlier ITAT orders in reaching this decision. Case-Laws Income Tax Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416363