https://www.taxtmi.com/caselaws?id=421871 The Tribunal allowed the appeal, ruling that no disallowance was justified for the delayed payment of employees' contribution to Provident Fund and ESI if made before the due date of filing the Income Tax Return, citing relevant legal precedents and clarifying the prospective nature of the amendment regarding the due date of deposit for PF/ESI contributions. en-us Thu, 21 Apr 2022 00:00:00 +0530 Wed, 04 May 2022 08:29:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421871 The Tribunal allowed the appeal, ruling that no disallowance was justified for the delayed payment of employees' contribution to Provident Fund and ESI if made before the due date of filing the Income Tax Return, citing relevant legal precedents and clarifying the prospective nature of the amendment regarding the due date of deposit for PF/ESI contributions. Case-Laws Income Tax Thu, 21 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421871