https://www.taxtmi.com/caselaws?id=422338 The Tribunal allowed the appeals, directing the revenue authorities to grant deductions claimed by the assessee for Employees' Contribution to welfare funds like PF/ESI, provided payments were made before the due date of filing the return of income under Sec. 139(1). The Tribunal also granted liberty to the revenue for rectification if valid reasons arise or if contributions were deposited after the due date for filing the return of income. The appeals were decided in favor of the assessee on 11th April 2022. en-us Mon, 11 Apr 2022 00:00:00 +0530 Fri, 13 May 2022 07:51:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422338 The Tribunal allowed the appeals, directing the revenue authorities to grant deductions claimed by the assessee for Employees' Contribution to welfare funds like PF/ESI, provided payments were made before the due date of filing the return of income under Sec. 139(1). The Tribunal also granted liberty to the revenue for rectification if valid reasons arise or if contributions were deposited after the due date for filing the return of income. The appeals were decided in favor of the assessee on 11th April 2022. Case-Laws Income Tax Mon, 11 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422338