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2022 (2) TMI 1263 - ITAT BANGALORE
Delayed employees' contribution to PF and ESI within the due date - scope of amendment - HELD THAT:- We hold that the amendment to section 36(1)(va) and 43B of the I.T.Act will not have application for the relevant assessment year, namely assessment year 2018-2019. Accordingly, we direct the A.O. to grant deduction in respect of employees' contribution to PF and ESI since the assessee has made the payment before the due date of filing of return u/s 139(1) of the I.T.Act. It is ordered accordingly. - Appeal of assessee allowed.