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2017 (12) TMI 1685 - ITAT VISAKHAPATNAMAddition u/s 43B - Belated remittance of employees’ contribution of PF & ESI U/s 36(1)(va) r.w.s.2(24)(x) - revision u/s 263 - HELD THAT:- As decided in EASTERN POWER DISTRIBUTION COMPANY OF A.P. LTD. AND VICA-VERSA [2016 (9) TMI 1040 - ITAT VISAKHAPATNAM] 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) then no disallowance can be made towards employees' contribution to provident fund. Revision u/s 263 - Commissioner was not justified in setting aside the order of the A.O. on this aspect merely because he holds a different view on the matter. Therefore, the appeal filed by the assessee is allowed and the order passed by the CIT is set aside.- Decided in favour of assessee
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