https://www.taxtmi.com/caselaws?id=420084 The Tribunal allowed the appeal, deleting the disallowance of Rs. 1,36,188 for late deposits of Employees' Contribution to ESI and EPF. The disallowance was removed as contributions were made before the due date of filing the income tax return under Section 139(1), aligning with previous ITAT decisions and jurisdictional High Court rulings. en-us Tue, 01 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420084 The Tribunal allowed the appeal, deleting the disallowance of Rs. 1,36,188 for late deposits of Employees' Contribution to ESI and EPF. The disallowance was removed as contributions were made before the due date of filing the income tax return under Section 139(1), aligning with previous ITAT decisions and jurisdictional High Court rulings. Case-Laws Income Tax Tue, 01 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420084