https://www.taxtmi.com/caselaws?id=302077 The Tribunal concluded that no disallowance is warranted for belated payments of employee contributions to ESI and EPF if deposited before the due date of filing the Income Tax Return under Section 139(1). Consequently, the assessee's appeals were allowed, and the Revenue's appeals were dismissed. en-us Mon, 28 Feb 2022 00:00:00 +0530 Wed, 04 May 2022 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302077 The Tribunal concluded that no disallowance is warranted for belated payments of employee contributions to ESI and EPF if deposited before the due date of filing the Income Tax Return under Section 139(1). Consequently, the assessee's appeals were allowed, and the Revenue's appeals were dismissed. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302077