https://www.taxtmi.com/caselaws?id=422565 The Tribunal allowed the Assessee's appeal, directing the Assessing Officer to permit the deduction for the Employees' Contribution towards PF & ESI made before the due date of filing the return. This decision was based on previous rulings indicating that delayed payments of PF and ESI contributions are deductible if paid before the due date of income tax return filing under section 139(1) of the Act, despite the amended provisions introduced by the Finance Act, 2021. en-us Wed, 27 Apr 2022 00:00:00 +0530 Wed, 18 May 2022 08:57:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422565 The Tribunal allowed the Assessee's appeal, directing the Assessing Officer to permit the deduction for the Employees' Contribution towards PF & ESI made before the due date of filing the return. This decision was based on previous rulings indicating that delayed payments of PF and ESI contributions are deductible if paid before the due date of income tax return filing under section 139(1) of the Act, despite the amended provisions introduced by the Finance Act, 2021. Case-Laws Income Tax Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422565