https://www.taxtmi.com/caselaws?id=302226 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 58,147/- made by the CPC towards the employees' contribution to ESI and PF. The Tribunal emphasized adherence to the binding decisions of the jurisdictional Rajasthan High Court, which held that contributions made before the due date of filing the return should not be disallowed under Section 43B or Section 36(1)(va). en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 11 May 2022 08:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302226 The Tribunal allowed the appeal, directing the deletion of the addition of Rs. 58,147/- made by the CPC towards the employees' contribution to ESI and PF. The Tribunal emphasized adherence to the binding decisions of the jurisdictional Rajasthan High Court, which held that contributions made before the due date of filing the return should not be disallowed under Section 43B or Section 36(1)(va). Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302226