https://www.taxtmi.com/caselaws?id=301276 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the return of income, could not be disallowed under Section 43B read with Section 36(1)(va). The addition made by the CPC was directed to be deleted, and the appeal of the assessee was allowed. en-us Mon, 15 Nov 2021 00:00:00 +0530 Thu, 24 Mar 2022 09:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301276 The Tribunal held that employees' contributions to ESI and PF, deposited before the due date of filing the return of income, could not be disallowed under Section 43B read with Section 36(1)(va). The addition made by the CPC was directed to be deleted, and the appeal of the assessee was allowed. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301276