https://www.taxtmi.com/caselaws?id=416815 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the disallowance of Rs. 373,030 due to late payment of Provident Fund and Employee State Insurance Corporation contributions under Section 43B of the Income Tax Act. The Tribunal relied on judgments from the Delhi High Court, emphasizing that deductions for employees' contributions are permissible if paid before the return filing date, contrary to the CIT(A)'s decision. en-us Wed, 29 Dec 2021 00:00:00 +0530 Sat, 08 Jan 2022 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416815 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to delete the disallowance of Rs. 373,030 due to late payment of Provident Fund and Employee State Insurance Corporation contributions under Section 43B of the Income Tax Act. The Tribunal relied on judgments from the Delhi High Court, emphasizing that deductions for employees' contributions are permissible if paid before the return filing date, contrary to the CIT(A)'s decision. Case-Laws Income Tax Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416815