https://www.taxtmi.com/caselaws?id=417865 The Tribunal allowed the Assessee's appeals in the case concerning disallowances of employees' contributions to ESI, PF, and Labour Welfare Fund. The Tribunal ruled that contributions made before the due date of filing the return of income should not be disallowed. The disallowances by the Assessing Officer, partly sustained by the CIT(A), were deemed unsustainable. The Tribunal considered legal precedents and the amended provisions of the Income Tax Act, ultimately deciding in favor of the Assessee for assessment years 2018-19 and 2019-20. en-us Mon, 31 Jan 2022 00:00:00 +0530 Thu, 03 Feb 2022 07:37:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417865 The Tribunal allowed the Assessee's appeals in the case concerning disallowances of employees' contributions to ESI, PF, and Labour Welfare Fund. The Tribunal ruled that contributions made before the due date of filing the return of income should not be disallowed. The disallowances by the Assessing Officer, partly sustained by the CIT(A), were deemed unsustainable. The Tribunal considered legal precedents and the amended provisions of the Income Tax Act, ultimately deciding in favor of the Assessee for assessment years 2018-19 and 2019-20. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417865