https://www.taxtmi.com/caselaws?id=418621 The Tribunal allowed the appeal, ruling that late payments of employees' contributions to PF and ESI, if made before the due date of filing the return, should be allowed as deductions under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal found the CIT(A) unjustified in upholding the AO's addition and directed the AO to delete the disallowance, citing relevant case law precedent. en-us Mon, 14 Feb 2022 00:00:00 +0530 Mon, 21 Feb 2022 08:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418621 The Tribunal allowed the appeal, ruling that late payments of employees' contributions to PF and ESI, if made before the due date of filing the return, should be allowed as deductions under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal found the CIT(A) unjustified in upholding the AO's addition and directed the AO to delete the disallowance, citing relevant case law precedent. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418621