https://www.taxtmi.com/caselaws?id=778533 ITAT PUNE - AT allowed deduction of the employer's provident fund contribution, finding it was paid before the due date for filing under s. 139(1) and supported by the tax audit report. The tribunal confirmed disallowance of employee contributions and ESI deposited after the due date totaling Rs. 3,06,802, holding those amounts non-deductible. It held that CIT(A) erred in disallowing the employer's contribution and therefore the appeal was allowed in part, with the late employee-related payments upheld as disallowable. en-us Fri, 12 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778533 ITAT PUNE - AT allowed deduction of the employer's provident fund contribution, finding it was paid before the due date for filing under s. 139(1) and supported by the tax audit report. The tribunal confirmed disallowance of employee contributions and ESI deposited after the due date totaling Rs. 3,06,802, holding those amounts non-deductible. It held that CIT(A) erred in disallowing the employer's contribution and therefore the appeal was allowed in part, with the late employee-related payments upheld as disallowable. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778533