https://www.taxtmi.com/caselaws?id=425525 The Tribunal ruled in favor of the assessee, allowing the appeal and deleting the disallowance of employees' contribution amounts to ESI and PF accounts. The decision was based on the interpretation that if the employees' contribution is paid before the due date of filing the return, the assessee is entitled to claim the deduction. The Tribunal aligned with the earlier decision and upheld the assessee's claim for deduction, ultimately deciding in favor of the assessee on July 7th, 2022. en-us Thu, 07 Jul 2022 00:00:00 +0530 Tue, 26 Jul 2022 09:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425525 The Tribunal ruled in favor of the assessee, allowing the appeal and deleting the disallowance of employees' contribution amounts to ESI and PF accounts. The decision was based on the interpretation that if the employees' contribution is paid before the due date of filing the return, the assessee is entitled to claim the deduction. The Tribunal aligned with the earlier decision and upheld the assessee's claim for deduction, ultimately deciding in favor of the assessee on July 7th, 2022. Case-Laws Income Tax Thu, 07 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425525