https://www.taxtmi.com/caselaws?id=429202 The Tribunal allowed the assessee's appeal challenging the disallowance of ESI/PF contributions under sec. 36(1)(va) for A.Y. 2019-20. Relying on precedent, the Tribunal held that if the employees' contributions were paid before the due date of filing the return, no disallowance was warranted. The Tribunal directed the Assessing Officer to delete the disallowance after verifying that the payments were made before the due date. The appeal was allowed in favor of the assessee for statistical purposes. en-us Mon, 10 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429202 The Tribunal allowed the assessee's appeal challenging the disallowance of ESI/PF contributions under sec. 36(1)(va) for A.Y. 2019-20. Relying on precedent, the Tribunal held that if the employees' contributions were paid before the due date of filing the return, no disallowance was warranted. The Tribunal directed the Assessing Officer to delete the disallowance after verifying that the payments were made before the due date. The appeal was allowed in favor of the assessee for statistical purposes. Case-Laws Income Tax Mon, 10 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429202