2014 (1) TMI 1085 - RAJASTHAN HIGH COURT

Payment of GPF, CPF and ESI beyond due date - Held that:- The entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 of the I.T. Act - If the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act - Decided against Revenue.