https://www.taxtmi.com/caselaws?id=420829 The Tribunal allowed all appeals, ruling in favor of the assessee by deleting the disallowances of contributions towards ESI/PF for delayed payments. The Tribunal relied on judicial precedents and interpretations of relevant sections of the Income-tax Act, 1961, to conclude that the contributions were deductible as they were made before the due date of filing the income tax return. The delay in filing appeals was condoned, and recent amendments regarding the disallowance of employees' contributions to PF/ESI were interpreted in favor of the assessee based on the existing legal framework. en-us Wed, 06 Apr 2022 00:00:00 +0530 Mon, 11 Apr 2022 08:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420829 The Tribunal allowed all appeals, ruling in favor of the assessee by deleting the disallowances of contributions towards ESI/PF for delayed payments. The Tribunal relied on judicial precedents and interpretations of relevant sections of the Income-tax Act, 1961, to conclude that the contributions were deductible as they were made before the due date of filing the income tax return. The delay in filing appeals was condoned, and recent amendments regarding the disallowance of employees' contributions to PF/ESI were interpreted in favor of the assessee based on the existing legal framework. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420829