https://www.taxtmi.com/caselaws?id=419836 The appeal was allowed by the ITAT, and the adjustments made to the return of income by adding a sum due to failure to deposit employees' contributions to PF/ESI within prescribed due dates were deleted. The Tribunal relied on precedents indicating that employees' contributions paid before the due date of filing the return of income under section 139(1) were allowable deductions, regardless of the due dates specified in the respective Acts. The Tribunal concluded that the disallowances were not justified, overturning the decisions of the Assessing Officer and CIT(A). en-us Mon, 14 Feb 2022 00:00:00 +0530 Tue, 22 Mar 2022 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419836 The appeal was allowed by the ITAT, and the adjustments made to the return of income by adding a sum due to failure to deposit employees' contributions to PF/ESI within prescribed due dates were deleted. The Tribunal relied on precedents indicating that employees' contributions paid before the due date of filing the return of income under section 139(1) were allowable deductions, regardless of the due dates specified in the respective Acts. The Tribunal concluded that the disallowances were not justified, overturning the decisions of the Assessing Officer and CIT(A). Case-Laws Income Tax Mon, 14 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419836