https://www.taxtmi.com/caselaws?id=425884 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to permit the deduction for employees' contribution shares towards ESI and PF if paid before the return filing due date. Emphasizing the timely payment as crucial, the Tribunal ruled in favor of the assessee based on legislative amendments and judicial precedents, setting aside the CIT(A)'s order and deleting the disallowance of contributions. en-us Fri, 22 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425884 The Tribunal allowed the appeal of the assessee, directing the Assessing Officer to permit the deduction for employees' contribution shares towards ESI and PF if paid before the return filing due date. Emphasizing the timely payment as crucial, the Tribunal ruled in favor of the assessee based on legislative amendments and judicial precedents, setting aside the CIT(A)'s order and deleting the disallowance of contributions. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425884