https://www.taxtmi.com/caselaws?id=301510 The Revenue's appeal challenging the deletion of additions related to employees' contributions to provident fund and ESI fund was dismissed. The Tribunal upheld that deductions are permissible if payments are made before the due date of filing the return, even if contributions are paid beyond statutory due dates. Additionally, the Tribunal affirmed the direction to the Assessing Officer regarding the claim of provisions for doubtful debts, allowing the deduction as there was an actual write-off by the assessee. The appeal of the Revenue was ultimately dismissed by the Tribunal. en-us Mon, 13 Feb 2012 00:00:00 +0530 Thu, 07 Apr 2022 11:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301510 The Revenue's appeal challenging the deletion of additions related to employees' contributions to provident fund and ESI fund was dismissed. The Tribunal upheld that deductions are permissible if payments are made before the due date of filing the return, even if contributions are paid beyond statutory due dates. Additionally, the Tribunal affirmed the direction to the Assessing Officer regarding the claim of provisions for doubtful debts, allowing the deduction as there was an actual write-off by the assessee. The appeal of the Revenue was ultimately dismissed by the Tribunal. Case-Laws Income Tax Mon, 13 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301510