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2014 (1) TMI 1875 - AT - Income TaxPayment of EPF and Administrative Expenses - disallowance u/s 43B - HELD THAT:- We find that Hon'ble Punjab and Haryana High Court in case of CIT Vs. Rai Agro Industries Ltd. [2010 (11) TMI 386 - PUNJAB AND HARYANA HIGH COURT] has held Tribunal was right in allowing the claim of the assessee in respect of payments made for ESI contributions and it could not be disallowed u/s 43B of the Act. Following the decision of Hon'ble Punjab and Haryana High Court that if the payment has been made within the due date of filing of return in respect of Provident Fund dues etc. then same has to be allowed. Respectfully following this decision we decide this issue in favour of the assessee.
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