https://www.taxtmi.com/caselaws?id=417863 The Tribunal allowed the appeal of the assessee, holding that delayed payment of employee contributions to EPF, ESI, and other welfare funds was allowable under section 43B if made before the due date of filing the return of income. The Tribunal relied on previous judgments and legal provisions to support its decision, emphasizing the importance of timely payments in accordance with the Income-tax Act. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 07:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417863 The Tribunal allowed the appeal of the assessee, holding that delayed payment of employee contributions to EPF, ESI, and other welfare funds was allowable under section 43B if made before the due date of filing the return of income. The Tribunal relied on previous judgments and legal provisions to support its decision, emphasizing the importance of timely payments in accordance with the Income-tax Act. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417863