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2003 (10) TMI 606 - ITAT MUMBAIExtract: ....... 139(1). Admittedly, the entire sum relating to ESIC and PF is paid by the assessee before the due date for filing of the return. Therefore, the disallowance made under section 43B is not called for. In view of above, we uphold the order of the CIT(A) and dismiss the Revenue rsquo s appeal. 5. In the result, the Revenue rsquo s appeal is dismissed.
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