https://www.taxtmi.com/caselaws?id=419423 The Tribunal allowed the assessee's appeal, directing the deletion of disallowances made by the Assessing Officer and sustained by the CIT(A). The adjustments for late deposit of employee's contribution to PF/ESI and addition of employer's share of ESI/PF were overturned. The Tribunal held that payments made before the due date for filing the return of income were permissible deductions, and disallowing the same amount in two different assessment years would result in double taxation. The decision was based on relevant provisions and precedents, ensuring fair taxation for the assessee. en-us Tue, 15 Feb 2022 00:00:00 +0530 Thu, 10 Mar 2022 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419423 The Tribunal allowed the assessee's appeal, directing the deletion of disallowances made by the Assessing Officer and sustained by the CIT(A). The adjustments for late deposit of employee's contribution to PF/ESI and addition of employer's share of ESI/PF were overturned. The Tribunal held that payments made before the due date for filing the return of income were permissible deductions, and disallowing the same amount in two different assessment years would result in double taxation. The decision was based on relevant provisions and precedents, ensuring fair taxation for the assessee. Case-Laws Income Tax Tue, 15 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419423