https://www.taxtmi.com/caselaws?id=424921 The Tribunal allowed the appeal, directing the assessing officer to delete the disallowance amount of Rs.792,353/- for the assessment year 2017-18. The decision was based on the inconsistency in Form 3CD details and the jurisdictional High Court's ruling supporting the assessee's position that payments made before the due date of filing the return should be allowed. The ruling clarified the interpretation of Section 36(1)(va) and emphasized the importance of considering the due date for payment in relation to filing the Income Tax Return for deductions related to employees' contributions. en-us Tue, 31 May 2022 00:00:00 +0530 Tue, 12 Jul 2022 09:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424921 The Tribunal allowed the appeal, directing the assessing officer to delete the disallowance amount of Rs.792,353/- for the assessment year 2017-18. The decision was based on the inconsistency in Form 3CD details and the jurisdictional High Court's ruling supporting the assessee's position that payments made before the due date of filing the return should be allowed. The ruling clarified the interpretation of Section 36(1)(va) and emphasized the importance of considering the due date for payment in relation to filing the Income Tax Return for deductions related to employees' contributions. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424921