https://www.taxtmi.com/caselaws?id=417916 The Tribunal allowed the appeals, ruling that contributions towards ESI and EPF, if deposited before the due date for filing the return of income under section 139(1), should not be disallowed under section 36(1)(va) or section 43B of the Income Tax Act. The Tribunal held that the disallowances made by the Assessing Officer were not justified, deleting the disallowances on account of late payments towards ESI and EPF. This decision was supported by various judicial precedents and legislative amendments, emphasizing the retrospective application of certain provisions. en-us Thu, 27 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 07:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417916 The Tribunal allowed the appeals, ruling that contributions towards ESI and EPF, if deposited before the due date for filing the return of income under section 139(1), should not be disallowed under section 36(1)(va) or section 43B of the Income Tax Act. The Tribunal held that the disallowances made by the Assessing Officer were not justified, deleting the disallowances on account of late payments towards ESI and EPF. This decision was supported by various judicial precedents and legislative amendments, emphasizing the retrospective application of certain provisions. Case-Laws Income Tax Thu, 27 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417916