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2022 (2) TMI 637 - ITAT KOLKATADisallowing the EPF and ESI contribution received from the employees u/s. 2(24)(x) - Addition u/s. 36(1)(va) read with Section 2(24)(x) - delayed deposit of employees contribution to PF and ESI assessee contributing/depositing the same before the due date of filing of return of income u/s. 139(1) - HELD THAT:- As decided in Harendra Nath Biswas [2021 (7) TMI 942 - ITAT KOLKATA] we do not accept the Ld. CIT(A)'s stand denying the claim of assessee since assessee delayed the employees contribution of EPF & ESI fund and as per the binding decision in Vijayshree Ltd.[2011 (4) TMI 63 - ITAT KOLKATA] u/s.36(1)(va) of the Act since assessee had deposited the employees contribution before filing of Return of Income. Appeal of the assessee.
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