https://www.taxtmi.com/caselaws?id=305451 The appeal filed by the assessee against the order of the Commissioner of Income-tax(Appeals)-II, Ludhiana was allowed. The delay of 29 days in filing the appeal was condoned due to unintentional reasons. The issue of addition of Rs.1,86,799/- for employees' contribution to Provident Fund and ESIC was resolved in favor of the assessee based on timely payments before the income tax return due date. The Tribunal directed the Assessing Officer to allow the deduction, following a relevant precedent. The appeal outcome favored the assessee, and the order was pronounced on October 4, 2012. en-us Thu, 04 Oct 2012 00:00:00 +0530 Mon, 05 Dec 2022 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305451 The appeal filed by the assessee against the order of the Commissioner of Income-tax(Appeals)-II, Ludhiana was allowed. The delay of 29 days in filing the appeal was condoned due to unintentional reasons. The issue of addition of Rs.1,86,799/- for employees' contribution to Provident Fund and ESIC was resolved in favor of the assessee based on timely payments before the income tax return due date. The Tribunal directed the Assessing Officer to allow the deduction, following a relevant precedent. The appeal outcome favored the assessee, and the order was pronounced on October 4, 2012. Case-Laws Income Tax Thu, 04 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305451