https://www.taxtmi.com/caselaws?id=420439 The appeal was allowed, and the addition made by the Centralized Processing Centre under Section 143(1) for delayed payment of employees' contribution towards Provident Fund and Employees' State Insurance was deleted. The Tribunal held that if the contributions are paid before the due date for filing the return of income, they are allowable as deductions under Section 43B. The decision was based on judicial precedents and principles favoring the assessee. en-us Thu, 31 Mar 2022 00:00:00 +0530 Sat, 02 Apr 2022 08:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420439 The appeal was allowed, and the addition made by the Centralized Processing Centre under Section 143(1) for delayed payment of employees' contribution towards Provident Fund and Employees' State Insurance was deleted. The Tribunal held that if the contributions are paid before the due date for filing the return of income, they are allowable as deductions under Section 43B. The decision was based on judicial precedents and principles favoring the assessee. Case-Laws Income Tax Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420439