https://www.taxtmi.com/caselaws?id=418386 The Tribunal allowed the appeal, deleting the disallowance of EPF and ESI contributions by the CIT(A) under section 250 of the Income Tax Act. The Tribunal held that the contributions were made before the due date of filing the return, citing relevant case law and the non-retrospective applicability of Explanation-5. By following the precedent set by the Hon'ble Calcutta High Court, the Tribunal ruled in favor of the assessee, setting aside the CIT(A)'s decision and deleting the impugned addition. en-us Wed, 02 Feb 2022 00:00:00 +0530 Tue, 15 Feb 2022 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418386 The Tribunal allowed the appeal, deleting the disallowance of EPF and ESI contributions by the CIT(A) under section 250 of the Income Tax Act. The Tribunal held that the contributions were made before the due date of filing the return, citing relevant case law and the non-retrospective applicability of Explanation-5. By following the precedent set by the Hon'ble Calcutta High Court, the Tribunal ruled in favor of the assessee, setting aside the CIT(A)'s decision and deleting the impugned addition. Case-Laws Income Tax Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418386