https://www.taxtmi.com/caselaws?id=428735 The ITAT Pune allowed the appeal, directing the deletion of the disallowance of Rs.19,38,839 under section 36(1)(va) for late deposit of EPF and ESI employees' share. The Tribunal considered previous judgments allowing deductions for contributions deposited post the due date but before the return filing deadline. Emphasizing the relevance of High Court decisions, the Tribunal concluded the disallowance was unnecessary as the amount was deposited before the due date under section 139(1) of the Act. The appeal was granted, and the addition was deleted. en-us Thu, 22 Sep 2022 00:00:00 +0530 Mon, 10 Oct 2022 10:00:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428735 The ITAT Pune allowed the appeal, directing the deletion of the disallowance of Rs.19,38,839 under section 36(1)(va) for late deposit of EPF and ESI employees' share. The Tribunal considered previous judgments allowing deductions for contributions deposited post the due date but before the return filing deadline. Emphasizing the relevance of High Court decisions, the Tribunal concluded the disallowance was unnecessary as the amount was deposited before the due date under section 139(1) of the Act. The appeal was granted, and the addition was deleted. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428735