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2021 (8) TMI 33 - ITAT DELHIAddition on account of employee’s contribution to ESI and EPF - CPC while processing the return of the assessee disallowed the claim of employee’s contribution towards ESI and EPF on account of delay in depositing the amount as per the respective statutes - HELD THAT:- Respectfully following the binding precedents like case of Pr.CIT vs Pro Interactive Service (India) Pvt.Ltd [2018 (9) TMI 2009 - DELHI HIGH COURT] and Dee Development Engineers Ltd [2021 (4) TMI 393 - ITAT DELHI] therefore, direct the AO to allow the claim of the assessee and delete the addition. Thus, grounds of appeal raised by the assessee are allowed.
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