https://www.taxtmi.com/caselaws?id=421870 The Tribunal allowed the appeals filed by the assessee, directing the deletion of the disallowance sustained by the CIT (A). The issue revolved around the disallowance of payment of employees' contribution towards Provident Fund (PF) and Employee State Insurance (ESI) under specific sections of the Income-tax Act, 1961. The Tribunal relied on binding judicial precedents and held that no disallowance can be made if the payment of employees' contribution to PF/ESI is made before the due date of filing the return of income. The decision was pronounced on April 5, 2022. en-us Tue, 05 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 22:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421870 The Tribunal allowed the appeals filed by the assessee, directing the deletion of the disallowance sustained by the CIT (A). The issue revolved around the disallowance of payment of employees' contribution towards Provident Fund (PF) and Employee State Insurance (ESI) under specific sections of the Income-tax Act, 1961. The Tribunal relied on binding judicial precedents and held that no disallowance can be made if the payment of employees' contribution to PF/ESI is made before the due date of filing the return of income. The decision was pronounced on April 5, 2022. Case-Laws Income Tax Tue, 05 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421870