https://www.taxtmi.com/caselaws?id=427029 The Tribunal set aside the disallowance under section 43B for the Ld. CIT(A) to review, emphasizing correct reporting in Form 3CA CD and the applicability of section 43B. Contributions for PF and ESI were allowed as deductions if paid before the return filing due date, supported by relevant case laws and the Finance Act, 2021. The adjustment under section 143(a) by CPC was deemed beyond its scope, directing the Assessing Officer to permit the claimed deduction. The assessee's appeal was partially allowed, stressing the significance of timely payments and accurate reporting under the Income Tax Act. en-us Fri, 29 Jul 2022 00:00:00 +0530 Tue, 30 Aug 2022 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427029 The Tribunal set aside the disallowance under section 43B for the Ld. CIT(A) to review, emphasizing correct reporting in Form 3CA CD and the applicability of section 43B. Contributions for PF and ESI were allowed as deductions if paid before the return filing due date, supported by relevant case laws and the Finance Act, 2021. The adjustment under section 143(a) by CPC was deemed beyond its scope, directing the Assessing Officer to permit the claimed deduction. The assessee's appeal was partially allowed, stressing the significance of timely payments and accurate reporting under the Income Tax Act. Case-Laws Income Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427029