https://www.taxtmi.com/caselaws?id=456426 The ITAT Raipur dismissed the assessee's challenge to adjustments made under Section 143(1) for PF and ESI disallowances, holding that CPC Bangalore properly followed procedural requirements by providing reasonable opportunity through email communication before making adjustments. However, the tribunal allowed the appeal regarding disallowance of employees' PF and ESI contributions, ruling that payments made after statutory due dates but before the return filing date under Section 139(1) are deductible. The assessee's appeal was partly allowed. en-us Wed, 03 Aug 2022 00:00:00 +0530 Wed, 24 Jul 2024 21:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456426 The ITAT Raipur dismissed the assessee's challenge to adjustments made under Section 143(1) for PF and ESI disallowances, holding that CPC Bangalore properly followed procedural requirements by providing reasonable opportunity through email communication before making adjustments. However, the tribunal allowed the appeal regarding disallowance of employees' PF and ESI contributions, ruling that payments made after statutory due dates but before the return filing date under Section 139(1) are deductible. The assessee's appeal was partly allowed. Case-Laws Income Tax Wed, 03 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456426