https://www.taxtmi.com/caselaws?id=423491 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee, deleting the disallowance of EPF and ESI contributions for the assessment year 2018-19. The Tribunal emphasized the importance of actual payment before filing the return, citing judicial precedents and legislative intent. The decision aligned with established legal principles, allowing the assessee's appeal and pronouncing the order on 20th May 2022. en-us Fri, 20 May 2022 00:00:00 +0530 Tue, 07 Jun 2022 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423491 The Appellate Tribunal ITAT Delhi ruled in favor of the assessee, deleting the disallowance of EPF and ESI contributions for the assessment year 2018-19. The Tribunal emphasized the importance of actual payment before filing the return, citing judicial precedents and legislative intent. The decision aligned with established legal principles, allowing the assessee's appeal and pronouncing the order on 20th May 2022. Case-Laws Income Tax Fri, 20 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423491