https://www.taxtmi.com/caselaws?id=424711 The Tribunal allowed the appeal, holding that no disallowance is justified for belated ESI and PF contributions if paid before the due date of filing the Income Tax Return, citing relevant judgments and the Finance Act, 2021 amendments clarifying the non-application of Section 43B to employee contributions under Section 36(1)(va). en-us Mon, 27 Jun 2022 00:00:00 +0530 Thu, 07 Jul 2022 09:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424711 The Tribunal allowed the appeal, holding that no disallowance is justified for belated ESI and PF contributions if paid before the due date of filing the Income Tax Return, citing relevant judgments and the Finance Act, 2021 amendments clarifying the non-application of Section 43B to employee contributions under Section 36(1)(va). Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424711