https://www.taxtmi.com/caselaws?id=422637 The Tribunal allowed both appeals of the assessee, condoning the delay in filing the appeals and deleting the disallowance of employees' contributions to PF and ESI deposited before the due date of filing the return of income. The decision was based on the consistent view of the jurisdictional High Court and the Tribunal's own precedents, which held that such contributions cannot be disallowed under Section 43B if paid before the due date of filing the return of income. en-us Fri, 06 May 2022 00:00:00 +0530 Thu, 19 May 2022 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422637 The Tribunal allowed both appeals of the assessee, condoning the delay in filing the appeals and deleting the disallowance of employees' contributions to PF and ESI deposited before the due date of filing the return of income. The decision was based on the consistent view of the jurisdictional High Court and the Tribunal's own precedents, which held that such contributions cannot be disallowed under Section 43B if paid before the due date of filing the return of income. Case-Laws Income Tax Fri, 06 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422637