https://www.taxtmi.com/caselaws?id=418999 Employees' contribution to PF and ESI paid after the due dates under the welfare statutes but before the return-filing due date under section 139(1) was treated as deductible in this ITAT view, following its earlier interpretation that a payment made before the return deadline should not be denied deduction where the provision admits two possible readings. The Tribunal applied that construction to the facts and held the issue to be covered in favour of the assessee. The disallowance under section 36(1)(va) was deleted. en-us Fri, 25 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418999 Employees' contribution to PF and ESI paid after the due dates under the welfare statutes but before the return-filing due date under section 139(1) was treated as deductible in this ITAT view, following its earlier interpretation that a payment made before the return deadline should not be denied deduction where the provision admits two possible readings. The Tribunal applied that construction to the facts and held the issue to be covered in favour of the assessee. The disallowance under section 36(1)(va) was deleted. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418999