https://www.taxtmi.com/caselaws?id=417729 The Tribunal allowed all appeals, condoning delays in filing and deleting disallowances for late PF and ESI contributions made before the due date for filing income tax returns under Section 139(1). Relying on precedents and the interpretation of Income Tax Act provisions pre-amendment by the Finance Act, 2021, the Tribunal ruled in favor of the appellants, consistent with previous decisions on similar issues. en-us Tue, 18 Jan 2022 00:00:00 +0530 Mon, 31 Jan 2022 07:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417729 The Tribunal allowed all appeals, condoning delays in filing and deleting disallowances for late PF and ESI contributions made before the due date for filing income tax returns under Section 139(1). Relying on precedents and the interpretation of Income Tax Act provisions pre-amendment by the Finance Act, 2021, the Tribunal ruled in favor of the appellants, consistent with previous decisions on similar issues. Case-Laws Income Tax Tue, 18 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417729