https://www.taxtmi.com/caselaws?id=433731 The Tribunal dismissed the Revenue Department's appeal against the Commissioner's order, affirming that employees' contributions to PF and ESI, if paid before the due date of filing the return, qualify for deductions under the Income-tax Act. The Tribunal relied on legal precedents and statutory interpretation to support its decision, emphasizing that the legislative intent was to allow deductions based on actual payment timing, irrespective of the statutory due dates. The Tribunal found no basis for the Revenue Department's challenge, upholding the Commissioner's directive to allow deductions for timely payments. en-us Wed, 20 Jul 2022 00:00:00 +0530 Wed, 08 Feb 2023 07:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433731 The Tribunal dismissed the Revenue Department's appeal against the Commissioner's order, affirming that employees' contributions to PF and ESI, if paid before the due date of filing the return, qualify for deductions under the Income-tax Act. The Tribunal relied on legal precedents and statutory interpretation to support its decision, emphasizing that the legislative intent was to allow deductions based on actual payment timing, irrespective of the statutory due dates. The Tribunal found no basis for the Revenue Department's challenge, upholding the Commissioner's directive to allow deductions for timely payments. Case-Laws Income Tax Wed, 20 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433731