https://www.taxtmi.com/caselaws?id=423891 The appeals involved the disallowance of employees' contribution to PF/ESI due to delayed payment. The Tribunal ruled in favor of the assessee, citing relevant case law and the Finance Act, 2021 amendment. It held that the contributions made before the filing of the return should be allowed as deductions. The disallowance by the CPC was overturned, and the appeals of the assessee were allowed. en-us Mon, 30 May 2022 00:00:00 +0530 Fri, 17 Jun 2022 09:36:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423891 The appeals involved the disallowance of employees' contribution to PF/ESI due to delayed payment. The Tribunal ruled in favor of the assessee, citing relevant case law and the Finance Act, 2021 amendment. It held that the contributions made before the filing of the return should be allowed as deductions. The disallowance by the CPC was overturned, and the appeals of the assessee were allowed. Case-Laws Income Tax Mon, 30 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423891