https://www.taxtmi.com/caselaws?id=416785 The Tribunal allowed the appeal of the assessee, directing the deletion of the addition of Rs. 37,62,586/- made by the CPC. It concluded that employee contributions to ESI/PF, deposited after the due dates under the respective Acts but before the due date of filing the return of income under Section 139(1), cannot be disallowed under Section 43B read with Section 36(1)(va). en-us Thu, 11 Nov 2021 00:00:00 +0530 Sat, 08 Jan 2022 09:46:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416785 The Tribunal allowed the appeal of the assessee, directing the deletion of the addition of Rs. 37,62,586/- made by the CPC. It concluded that employee contributions to ESI/PF, deposited after the due dates under the respective Acts but before the due date of filing the return of income under Section 139(1), cannot be disallowed under Section 43B read with Section 36(1)(va). Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416785