https://www.taxtmi.com/caselaws?id=418836 The Tribunal allowed the appeal, ruling that employees' contributions to PF and ESI are deductible if paid before the due date for filing the return of income. The Tribunal emphasized that there is no distinction between employees' and employer contributions to PF, and disallowance is not warranted if the total contribution is deposited before the due date of furnishing the return of income under section 139(1) of the Act. en-us Wed, 16 Feb 2022 00:00:00 +0530 Fri, 25 Feb 2022 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418836 The Tribunal allowed the appeal, ruling that employees' contributions to PF and ESI are deductible if paid before the due date for filing the return of income. The Tribunal emphasized that there is no distinction between employees' and employer contributions to PF, and disallowance is not warranted if the total contribution is deposited before the due date of furnishing the return of income under section 139(1) of the Act. Case-Laws Income Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418836