https://www.taxtmi.com/caselaws?id=304377 The Tribunal ruled in favor of the assessee, holding that belated payment of employees' contribution to PF and ESI, made before the due date of filing the return, qualifies for deduction under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal emphasized that such payments should not be disallowed, referencing judicial precedents and consistent Tribunal views. Consequently, the Tribunal directed the Assessing Officer to delete the disallowed amount, allowing the assessee's appeal. en-us Fri, 27 May 2016 00:00:00 +0530 Fri, 23 Sep 2022 08:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304377 The Tribunal ruled in favor of the assessee, holding that belated payment of employees' contribution to PF and ESI, made before the due date of filing the return, qualifies for deduction under section 36(1)(va) of the Income Tax Act, 1961. The Tribunal emphasized that such payments should not be disallowed, referencing judicial precedents and consistent Tribunal views. Consequently, the Tribunal directed the Assessing Officer to delete the disallowed amount, allowing the assessee's appeal. Case-Laws Income Tax Fri, 27 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304377