https://www.taxtmi.com/caselaws?id=420885 The Tribunal allowed the appeal, holding that the disallowance made under section 143(1) for delayed payment of employees' contributions to provident fund and ESI was unsustainable. The Tribunal emphasized that deductions are permissible if payments are made before the due date for filing the return, in line with established judicial precedents. The appeal succeeded based on procedural grounds and the merit of timely payments before the return filing deadline. en-us Fri, 08 Apr 2022 00:00:00 +0530 Tue, 12 Apr 2022 09:17:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420885 The Tribunal allowed the appeal, holding that the disallowance made under section 143(1) for delayed payment of employees' contributions to provident fund and ESI was unsustainable. The Tribunal emphasized that deductions are permissible if payments are made before the due date for filing the return, in line with established judicial precedents. The appeal succeeded based on procedural grounds and the merit of timely payments before the return filing deadline. Case-Laws Income Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420885