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2021 (6) TMI 130 - ITAT HYDERABADDisallowance u/s. 36(1)(va) r.ws. 2(24)(x) - delay in remitting employee's contribution to Provident Fund and ESI - Contributions paid with marginal delay - HELD THAT:- As decided in SHISHIR KUMAR DAS [2021 (2) TMI 277 - ITAT HYDERABAD] the decision of Alom Extrusions Ltd [2009 (11) TMI 27 - SUPREME COURT] is applicable to both the employer as well as employee's contribution to Provident Fund and ESI and if the assessee has not remitted the amount collected from the employees before the due date of filing of return of income u/s. 139(1) of the Act, then the same has to be disallowed and brought to tax. With these directions, the appeal of the assessee is allowed and the AO is further directed to reconsider the issue, if the contrary view is upheld by the Apex Court in the appeals before the Hon'ble Supreme Court on this issue - Assessee's appeal is allowed for statistical purposes.
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