https://www.taxtmi.com/caselaws?id=418319 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 1,30,255 towards employees' PF contribution. It was held that as long as PF and ESI payments were made before the due date of filing the return of income under section 139(1) of the Act, no disallowance should be imposed under section 36(1)(va) of the Income Tax Act. The decision aligned with a previous judgment, emphasizing adherence to the Act's provisions regarding the timing of contributions. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 14 Feb 2022 11:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418319 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to delete the addition of Rs. 1,30,255 towards employees' PF contribution. It was held that as long as PF and ESI payments were made before the due date of filing the return of income under section 139(1) of the Act, no disallowance should be imposed under section 36(1)(va) of the Income Tax Act. The decision aligned with a previous judgment, emphasizing adherence to the Act's provisions regarding the timing of contributions. Case-Laws Income Tax Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418319