https://www.taxtmi.com/caselaws?id=420142 The Tribunal ruled in favor of the appellants, holding that disallowances of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act were not sustainable. Citing precedents from various ITAT benches and the jurisdictional High Court, the Tribunal concluded that contributions made before the filing of the return, albeit after the due date, should not be disallowed. As a result, the impugned additions by the Assessing Officer were deleted, and both appeals of the assessees were allowed. en-us Wed, 09 Feb 2022 00:00:00 +0530 Mon, 28 Mar 2022 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420142 The Tribunal ruled in favor of the appellants, holding that disallowances of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act were not sustainable. Citing precedents from various ITAT benches and the jurisdictional High Court, the Tribunal concluded that contributions made before the filing of the return, albeit after the due date, should not be disallowed. As a result, the impugned additions by the Assessing Officer were deleted, and both appeals of the assessees were allowed. Case-Laws Income Tax Wed, 09 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420142