https://www.taxtmi.com/caselaws?id=300815 The ITAT Chandigarh allowed the appeal, concluding that employees' contributions to ESI and PF, deposited before the due date of filing the return of income under Section 139(1), could not be disallowed under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal directed the deletion of the disallowance amounting to Rs. 2,05,48,971 made by the CPC. en-us Wed, 17 Feb 2021 00:00:00 +0530 Fri, 25 Feb 2022 21:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300815 The ITAT Chandigarh allowed the appeal, concluding that employees' contributions to ESI and PF, deposited before the due date of filing the return of income under Section 139(1), could not be disallowed under Section 43B read with Section 36(1)(va) of the Income Tax Act. The Tribunal directed the deletion of the disallowance amounting to Rs. 2,05,48,971 made by the CPC. Case-Laws Income Tax Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300815