https://www.taxtmi.com/caselaws?id=418775 The Tribunal allowed the assessee's appeal, deleting the disallowances for late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act. The Tribunal relied on precedents indicating that if the contributions were made before the due date of filing the return of income, they should not be disallowed. The Tribunal referenced various decisions from different benches and High Courts supporting this interpretation, ultimately leading to the deletion of the disallowances. en-us Mon, 14 Feb 2022 00:00:00 +0530 Thu, 24 Feb 2022 07:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418775 The Tribunal allowed the assessee's appeal, deleting the disallowances for late payments towards ESI and EPF under section 36(1)(va) of the Income Tax Act. The Tribunal relied on precedents indicating that if the contributions were made before the due date of filing the return of income, they should not be disallowed. The Tribunal referenced various decisions from different benches and High Courts supporting this interpretation, ultimately leading to the deletion of the disallowances. Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418775