https://www.taxtmi.com/caselaws?id=418511 The Appellate Tribunal ITAT Pune allowed both appeals concerning the disallowance of employees' contributions to EPF/ESIC deposited late but within the time limit under section 139(1) of the Income Tax Act for assessment years 2018-19 and 2019-20. The Tribunal relied on precedents permitting deductions for such contributions and emphasized the significance of the due date for allowing deductions, despite subsequent amendments. Consequently, the additions for the disallowed contributions were deleted for both years. en-us Tue, 08 Feb 2022 00:00:00 +0530 Thu, 17 Feb 2022 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418511 The Appellate Tribunal ITAT Pune allowed both appeals concerning the disallowance of employees' contributions to EPF/ESIC deposited late but within the time limit under section 139(1) of the Income Tax Act for assessment years 2018-19 and 2019-20. The Tribunal relied on precedents permitting deductions for such contributions and emphasized the significance of the due date for allowing deductions, despite subsequent amendments. Consequently, the additions for the disallowed contributions were deleted for both years. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418511