https://www.taxtmi.com/caselaws?id=307727 The Tribunal allowed the appellant's appeal, directing the deletion of the disallowance of employee contribution towards PF and ESI. The Tribunal emphasized that recent legislative amendments and CBDT clarifications support the deductibility of such payments made before the due date of filing the return of income. The decision highlighted that the disallowance was not sustainable based on relevant case laws and recent developments in the law. en-us Tue, 29 Jun 2021 00:00:00 +0530 Tue, 02 May 2023 21:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307727 The Tribunal allowed the appellant's appeal, directing the deletion of the disallowance of employee contribution towards PF and ESI. The Tribunal emphasized that recent legislative amendments and CBDT clarifications support the deductibility of such payments made before the due date of filing the return of income. The decision highlighted that the disallowance was not sustainable based on relevant case laws and recent developments in the law. Case-Laws Income Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307727