https://www.taxtmi.com/caselaws?id=305560 The Tribunal dismissed the revenue's appeal regarding the disallowance of employees' contributions to Provident Funds and ESI, adhering to the jurisdictional High Court's precedent that permits deductions if payments are made before the income tax return filing due date. However, the Tribunal remanded the issue concerning the deduction under section 80JJAA for wages paid in previous years to the Assessing Officer for fresh consideration, treating it as allowed for statistical purposes. The revenue's appeal was thus partially allowed for statistical purposes, maintaining the disallowance of contributions beyond due dates but requiring further examination of the deduction claim. en-us Fri, 14 Jun 2019 00:00:00 +0530 Fri, 20 Dec 2024 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305560 The Tribunal dismissed the revenue's appeal regarding the disallowance of employees' contributions to Provident Funds and ESI, adhering to the jurisdictional High Court's precedent that permits deductions if payments are made before the income tax return filing due date. However, the Tribunal remanded the issue concerning the deduction under section 80JJAA for wages paid in previous years to the Assessing Officer for fresh consideration, treating it as allowed for statistical purposes. The revenue's appeal was thus partially allowed for statistical purposes, maintaining the disallowance of contributions beyond due dates but requiring further examination of the deduction claim. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305560