https://www.taxtmi.com/caselaws?id=426283 The appellant succeeded in challenging the disallowance of employee's contribution to PF and ESIC under section 36(1)(va) as the Tribunal ruled that contributions made after the specified due date but before the due date of filing the return of income are allowable deductions. The Tribunal directed the Assessing Officer to allow the deduction as claimed. Additionally, the Tribunal directed the Assessing Officer to verify the credit availability in Form 26AS for the non-credit of TDS claimed by the appellant and allow the credit as per Rule 37BA. Both appeals of the assessee were treated as allowed for statistical purposes. en-us Fri, 29 Jul 2022 00:00:00 +0530 Fri, 09 Sep 2022 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426283 The appellant succeeded in challenging the disallowance of employee's contribution to PF and ESIC under section 36(1)(va) as the Tribunal ruled that contributions made after the specified due date but before the due date of filing the return of income are allowable deductions. The Tribunal directed the Assessing Officer to allow the deduction as claimed. Additionally, the Tribunal directed the Assessing Officer to verify the credit availability in Form 26AS for the non-credit of TDS claimed by the appellant and allow the credit as per Rule 37BA. Both appeals of the assessee were treated as allowed for statistical purposes. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426283