Tribunal held that even at the time of hearing before the Tribunal, evidence had been brought on record on behalf of the assessee to show that the employees’ State insurance payable was paid before the due date of filing of the return for the year 2011-12. Thus the disallowance was justified.( AY.2011-12)
Satern Griha Nirman P. Ltd. v. ITO (2020) 79 ITR 359 (Kol) (Trib)
S.43B: Deductions on actual payment – Employees’ State insurance -Evidence not produced – Disallowance justified .