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2013 (4) TMI 778 - AT - Income TaxEntitlement for deduction for the amount pertaining to employees contribution towards Provident Fund and ESI - Held that:- The assessee is entitled for relief if actual payment is made before due date of filing the return. Admittedly, even the consequential order dated 31.12.2009 contains a finding of fact that the amount had been deposited before filing of the ‘return’. Therefore we hold that CIT(A) has rightly interfered in the finding of the Assessing Officer. - Decided against revenue
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