https://www.taxtmi.com/caselaws?id=427355 The Tribunal allowed the appeal by the assessee, directing the deletion of the addition of Rs. 2,19,330 made by the CPC. It held that the delayed deposits of employees' contributions to ESI and PF, though made after the due dates under respective Acts, were deposited before the due date of filing the return of income under Section 139(1). Relying on binding precedents from the Rajasthan High Court, the Tribunal concluded that such contributions cannot be disallowed under Section 43B read with Section 36(1)(va). en-us Wed, 31 Aug 2022 00:00:00 +0530 Wed, 07 Sep 2022 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427355 The Tribunal allowed the appeal by the assessee, directing the deletion of the addition of Rs. 2,19,330 made by the CPC. It held that the delayed deposits of employees' contributions to ESI and PF, though made after the due dates under respective Acts, were deposited before the due date of filing the return of income under Section 139(1). Relying on binding precedents from the Rajasthan High Court, the Tribunal concluded that such contributions cannot be disallowed under Section 43B read with Section 36(1)(va). Case-Laws Income Tax Wed, 31 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427355