https://www.taxtmi.com/caselaws?id=418228 The Tribunal allowed the appeals, directing the Assessing Officer to delete the addition/disallowance of EPF/ESIC payments made before filing the return of income. The Tribunal emphasized that tax authorities should not unjustly benefit at the taxpayer's expense and instructed rectifications in line with legal precedents. The decision highlighted that contributions made before the due date of filing returns cannot be disallowed, citing various judicial precedents. The appeals were allowed for statistical purposes, and the matters were remanded to the Assessing Officer for appropriate rectification. en-us Mon, 31 Jan 2022 00:00:00 +0530 Fri, 11 Feb 2022 07:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418228 The Tribunal allowed the appeals, directing the Assessing Officer to delete the addition/disallowance of EPF/ESIC payments made before filing the return of income. The Tribunal emphasized that tax authorities should not unjustly benefit at the taxpayer's expense and instructed rectifications in line with legal precedents. The decision highlighted that contributions made before the due date of filing returns cannot be disallowed, citing various judicial precedents. The appeals were allowed for statistical purposes, and the matters were remanded to the Assessing Officer for appropriate rectification. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418228