https://www.taxtmi.com/caselaws?id=301368 The Tribunal allowed the appeal, deleting the disallowance of Rs. 6,26,353 for late payments towards EPF and ESI. Contributions made before the due date of filing the return are not disallowable, despite being late under the respective statutes. The adjustments made under Section 143(1) were deemed beyond its purview and not justified. en-us Wed, 01 Dec 2021 00:00:00 +0530 Thu, 31 Mar 2022 08:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301368 The Tribunal allowed the appeal, deleting the disallowance of Rs. 6,26,353 for late payments towards EPF and ESI. Contributions made before the due date of filing the return are not disallowable, despite being late under the respective statutes. The adjustments made under Section 143(1) were deemed beyond its purview and not justified. Case-Laws Income Tax Wed, 01 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301368