https://www.taxtmi.com/caselaws?id=301482 The Tribunal allowed the assessee's appeal, deleting the disallowance of Rs. 11,44,759. Contributions to PF and ESI made before the due date of filing the return of income under Section 139(1) were held not to be disallowed, despite being made after the due dates prescribed under the respective statutes. The Tribunal relied on precedents and concluded that the disallowance by the Assessing Officer and upheld by the CIT(A) was not justified. en-us Mon, 29 Nov 2021 00:00:00 +0530 Tue, 05 Apr 2022 21:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301482 The Tribunal allowed the assessee's appeal, deleting the disallowance of Rs. 11,44,759. Contributions to PF and ESI made before the due date of filing the return of income under Section 139(1) were held not to be disallowed, despite being made after the due dates prescribed under the respective statutes. The Tribunal relied on precedents and concluded that the disallowance by the Assessing Officer and upheld by the CIT(A) was not justified. Case-Laws Income Tax Mon, 29 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301482