https://www.taxtmi.com/caselaws?id=421895 The Tribunal allowed all three appeals filed by the assessee, emphasizing that deductions claimed for late deposit of PF/ESI/EPF were permissible as contributions were made before filing the income tax return. The judgment highlighted the importance of adhering to legislative intent and relevant case law in tax matters, ultimately ruling in favor of the assessee based on established legal principles and precedents. en-us Mon, 25 Apr 2022 00:00:00 +0530 Tue, 03 May 2022 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421895 The Tribunal allowed all three appeals filed by the assessee, emphasizing that deductions claimed for late deposit of PF/ESI/EPF were permissible as contributions were made before filing the income tax return. The judgment highlighted the importance of adhering to legislative intent and relevant case law in tax matters, ultimately ruling in favor of the assessee based on established legal principles and precedents. Case-Laws Income Tax Mon, 25 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421895