https://www.taxtmi.com/caselaws?id=418661 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the return of income, could not be disallowed under Section 43B read with Section 36(1)(va). The Tribunal directed the deletion of the addition made by the CPC, amounting to Rs. 2,36,373. The appeal of the assessee was allowed. en-us Thu, 11 Nov 2021 00:00:00 +0530 Tue, 22 Feb 2022 07:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418661 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the return of income, could not be disallowed under Section 43B read with Section 36(1)(va). The Tribunal directed the deletion of the addition made by the CPC, amounting to Rs. 2,36,373. The appeal of the assessee was allowed. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418661