https://www.taxtmi.com/caselaws?id=300445 The ITAT Delhi allowed the appeal of the assessee, ruling that delayed deposits of PF/ESIC contributions, made before filing the income tax return, should be considered allowable expenditure. The ITAT emphasized established judicial precedents and taxation principles, directing the Assessing Officer to delete the disallowance under section 36(1)(va) of the Income Tax Act for the Assessment Year 2019-20. en-us Fri, 29 Oct 2021 00:00:00 +0530 Wed, 02 Feb 2022 08:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300445 The ITAT Delhi allowed the appeal of the assessee, ruling that delayed deposits of PF/ESIC contributions, made before filing the income tax return, should be considered allowable expenditure. The ITAT emphasized established judicial precedents and taxation principles, directing the Assessing Officer to delete the disallowance under section 36(1)(va) of the Income Tax Act for the Assessment Year 2019-20. Case-Laws Income Tax Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300445