https://www.taxtmi.com/caselaws?id=307490 The Tribunal allowed the appeal, condoning the delay and deleting the disallowances for late EPF and ESI deposits as they were made before filing the Income Tax Return under section 139(1) of the Income Tax Act, 1961. The decision aligns with legal precedents allowing deductions for contributions deposited before the return's due date. en-us Tue, 10 May 2022 00:00:00 +0530 Mon, 17 Apr 2023 21:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307490 The Tribunal allowed the appeal, condoning the delay and deleting the disallowances for late EPF and ESI deposits as they were made before filing the Income Tax Return under section 139(1) of the Income Tax Act, 1961. The decision aligns with legal precedents allowing deductions for contributions deposited before the return's due date. Case-Laws Income Tax Tue, 10 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307490