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2015 (10) TMI 1458 - AT - Income TaxDelayed payment of employees’ contribution to PF & ESI - CIT(A) deleted the addition holding that they were paid before the due date of filing of the return of income - Held that:- As decided in case of VBC Industries Ltd Vs. DCIT [2015 (6) TMI 1 - ITAT HYDERABAD] keeping in view the proposition of law and following the decision of CIT Vs. Nipso Polyfabriks Ltd. (2012 (11) TMI 592 - HIMACHAL PRADESH HIGH COURT) we hold that employees contribution to PF & ESI remitted before the due date of filing of return u/s 139(1), will be allowable as deduction - Decided in favour of assessee.
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