https://www.taxtmi.com/caselaws?id=417974 The Tribunal allowed the appeal by the assessee regarding the disallowance of delayed payment of employee contribution to ESI under section 43B of the Income-tax Act. The Tribunal held that if the contribution is made before the due date for filing the return of income, the employer is entitled to deduction, irrespective of due dates under the PF Act or PF Scheme. The decision was based on previous judgments and specific provisions of the Income-tax Act, emphasizing that the deduction for payment of tax can be claimed if the contribution is made before the due date for filing the return of income under section 139 of the Act. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 04 Feb 2022 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417974 The Tribunal allowed the appeal by the assessee regarding the disallowance of delayed payment of employee contribution to ESI under section 43B of the Income-tax Act. The Tribunal held that if the contribution is made before the due date for filing the return of income, the employer is entitled to deduction, irrespective of due dates under the PF Act or PF Scheme. The decision was based on previous judgments and specific provisions of the Income-tax Act, emphasizing that the deduction for payment of tax can be claimed if the contribution is made before the due date for filing the return of income under section 139 of the Act. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417974