https://www.taxtmi.com/caselaws?id=301072 The Tribunal allowed the appeal, ruling that late payment of employee's contribution to the provident fund, if made before the due date of filing the return, is deductible under Sections 43B and 36(1)(va) of the Income Tax Act. The addition of Rs. 2,73,172/- was deleted as it aligned with judicial precedents emphasizing timely payment before the return filing deadline. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 11 Mar 2022 07:58:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301072 The Tribunal allowed the appeal, ruling that late payment of employee's contribution to the provident fund, if made before the due date of filing the return, is deductible under Sections 43B and 36(1)(va) of the Income Tax Act. The addition of Rs. 2,73,172/- was deleted as it aligned with judicial precedents emphasizing timely payment before the return filing deadline. Case-Laws Income Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301072