https://www.taxtmi.com/caselaws?id=419835 The Tribunal allowed the appeal, holding that employees' contributions to ESI and PF, deposited before the due date of filing the return of income under Section 139(1), are allowable deductions. The addition made for delayed payment was deleted, and the assessee's appeal was successful. en-us Thu, 11 Nov 2021 00:00:00 +0530 Wed, 19 Apr 2023 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419835 The Tribunal allowed the appeal, holding that employees' contributions to ESI and PF, deposited before the due date of filing the return of income under Section 139(1), are allowable deductions. The addition made for delayed payment was deleted, and the assessee's appeal was successful. Case-Laws Income Tax Thu, 11 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419835