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2012 (9) TMI 1144 - AT - Income TaxAddition on account of late payment of employees’ contribution of ESIC & PF - Held that:- We have no hesitation in holding that the employees’ contribution towards PF paid by the assessee before the due date of filing of return u/s 139(1) of the Act for the assessment year under consideration is admissible. Consequently, findings of the ld. CIT(A) are upheld. With these directions, ground no. 1 in the appeal is dismissed.
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