https://www.taxtmi.com/caselaws?id=417523 The Tribunal allowed the appeal, overturning the disallowance of employees' contribution to PF and ESI under section 43B of the Income Tax Act. It directed the deletion of erroneously levied interest under sections 234A, 234B, and 234C. The decision emphasized adherence to binding judicial precedents and the correct interpretation of statutory amendments, ensuring deductions for employees' contributions made before the due date of filing the return for the assessment year 2019-2020. en-us Mon, 06 Dec 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417523 The Tribunal allowed the appeal, overturning the disallowance of employees' contribution to PF and ESI under section 43B of the Income Tax Act. It directed the deletion of erroneously levied interest under sections 234A, 234B, and 234C. The decision emphasized adherence to binding judicial precedents and the correct interpretation of statutory amendments, ensuring deductions for employees' contributions made before the due date of filing the return for the assessment year 2019-2020. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417523