https://www.taxtmi.com/caselaws?id=429156 The Tribunal allowed the appeal of the assessee, holding that the contributions paid before the due date of filing the return of income under Section 139(1) were allowable as deductions. The disallowance sustained by the Ld. CIT(A) was deleted, following earlier ITAT decisions and High Court rulings. en-us Thu, 29 Sep 2022 00:00:00 +0530 Wed, 19 Oct 2022 09:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429156 The Tribunal allowed the appeal of the assessee, holding that the contributions paid before the due date of filing the return of income under Section 139(1) were allowable as deductions. The disallowance sustained by the Ld. CIT(A) was deleted, following earlier ITAT decisions and High Court rulings. Case-Laws Income Tax Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429156