https://www.taxtmi.com/caselaws?id=422183 The Tribunal allowed the appeal of the assessee against the disallowance of expenditure for the Assessment Year 2018-19 due to delays in depositing employees' contributions to EPF & ESI. Relying on a Delhi High Court judgment, the Tribunal directed the Assessing Officer to delete the disallowance, emphasizing that belated payments should not be treated as deemed income of the employer under the Income Tax Act. As a result, the grounds raised by the assessee were upheld, and the order was pronounced in open court on 22nd April 2022. en-us Fri, 22 Apr 2022 00:00:00 +0530 Wed, 11 May 2022 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422183 The Tribunal allowed the appeal of the assessee against the disallowance of expenditure for the Assessment Year 2018-19 due to delays in depositing employees' contributions to EPF & ESI. Relying on a Delhi High Court judgment, the Tribunal directed the Assessing Officer to delete the disallowance, emphasizing that belated payments should not be treated as deemed income of the employer under the Income Tax Act. As a result, the grounds raised by the assessee were upheld, and the order was pronounced in open court on 22nd April 2022. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422183