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2017 (9) TMI 1803 - AT - Income TaxAddition u/s 43B - Belated remittance of employees’ contribution of PF & ESI U/s 36(1)(va) r.w.s.2(24)(x) - HELD THAT:- As decided in own case [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] as relying on ESSAE TERAOKA PVT LTD VERSUS DEPUTY COMMISSIONER OF INCOME-TAX [2014 (3) TMI 386 - KARNATAKA HIGH COURT] and TETRA SOFT (INDIA) PVT. LTD. [2015 (10) TMI 1601 - ITAT HYDERABAD] there is no distinction between employees' and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishing return of income u/s 139(1) of the Act, then no disallowance can be made towards employees' contribution to provident fund. The CIT(A) after considering the relevant details rightly deleted the additions made by the A.O. - Decided in favour of assessee
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