https://www.taxtmi.com/caselaws?id=417524 The ITAT ruled in favor of the assessee, holding that the disallowance of employees' contribution to ESI and PF was not justified as the payments were made before the due date of filing the return of income. The ITAT allowed both appeals, emphasizing that the issue was covered by previous decisions favoring the assessee. Consequently, the additions made by disallowing delayed payments were deleted. en-us Wed, 22 Dec 2021 00:00:00 +0530 Tue, 25 Jan 2022 08:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417524 The ITAT ruled in favor of the assessee, holding that the disallowance of employees' contribution to ESI and PF was not justified as the payments were made before the due date of filing the return of income. The ITAT allowed both appeals, emphasizing that the issue was covered by previous decisions favoring the assessee. Consequently, the additions made by disallowing delayed payments were deleted. Case-Laws Income Tax Wed, 22 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417524