https://www.taxtmi.com/caselaws?id=421933 The Tribunal ruled in favor of the appellant for assessment years 2017-18 and 2018-19, directing the deletion of disallowances for belated ESI/PF payments. The Tribunal relied on judgments of the Hon'ble Delhi High Court, emphasizing that such payments should not be deemed income of the employer. The appellant's arguments regarding payment due dates and retrospective statutory amendments were accepted, leading to the allowance of the appeals and removal of disallowances for both years. en-us Fri, 29 Apr 2022 00:00:00 +0530 Tue, 10 May 2022 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421933 The Tribunal ruled in favor of the appellant for assessment years 2017-18 and 2018-19, directing the deletion of disallowances for belated ESI/PF payments. The Tribunal relied on judgments of the Hon'ble Delhi High Court, emphasizing that such payments should not be deemed income of the employer. The appellant's arguments regarding payment due dates and retrospective statutory amendments were accepted, leading to the allowance of the appeals and removal of disallowances for both years. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421933