https://www.taxtmi.com/caselaws?id=303266 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to grant deduction for employees' contribution to PF and ESI as the payments were made before the due date of filing the return. The judgment emphasized the importance of timely payments and judicial interpretations in determining tax liabilities, considering relevant High Court decisions and the binding nature of Board Circulars on appellate authorities. en-us Mon, 07 Feb 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303266 The Tribunal allowed the appeal filed by the assessee, directing the Assessing Officer to grant deduction for employees' contribution to PF and ESI as the payments were made before the due date of filing the return. The judgment emphasized the importance of timely payments and judicial interpretations in determining tax liabilities, considering relevant High Court decisions and the binding nature of Board Circulars on appellate authorities. Case-Laws Income Tax Mon, 07 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303266