https://www.taxtmi.com/caselaws?id=417209 The Tribunal allowed the appeals of the assessee, holding that the disallowance of Rs. 69,602/- under section 36(1)(va) of the Income Tax Act was not justified. Contributions towards EPF and ESI, although delayed, were made before the due date of filing the return of income, following precedents and legislative amendments. The Tribunal directed the deletion of the disallowance, ruling in favor of the assessee. The order was pronounced on 29/11/2021. en-us Mon, 29 Nov 2021 00:00:00 +0530 Tue, 18 Jan 2022 08:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417209 The Tribunal allowed the appeals of the assessee, holding that the disallowance of Rs. 69,602/- under section 36(1)(va) of the Income Tax Act was not justified. Contributions towards EPF and ESI, although delayed, were made before the due date of filing the return of income, following precedents and legislative amendments. The Tribunal directed the deletion of the disallowance, ruling in favor of the assessee. The order was pronounced on 29/11/2021. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417209