https://www.taxtmi.com/caselaws?id=302145 The Tribunal allowed the assessee's appeal, deleting the disallowance under Section 36(1)(va) of the Income Tax Act. The Tribunal found that the contributions to EPF and ESI were deposited before the due date for filing the return of income, in line with Rajasthan High Court decisions. The disallowance was deemed unjustified, resulting in the deletion of the added amount. The Tribunal's decision in ITA No. 160/JP/2021 was applied to all appeals, leading to their allowance. en-us Mon, 28 Feb 2022 00:00:00 +0530 Fri, 06 May 2022 16:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302145 The Tribunal allowed the assessee's appeal, deleting the disallowance under Section 36(1)(va) of the Income Tax Act. The Tribunal found that the contributions to EPF and ESI were deposited before the due date for filing the return of income, in line with Rajasthan High Court decisions. The disallowance was deemed unjustified, resulting in the deletion of the added amount. The Tribunal's decision in ITA No. 160/JP/2021 was applied to all appeals, leading to their allowance. Case-Laws Income Tax Mon, 28 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302145