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2017 (1) TMI 42 - AT - Income TaxDisallowance of employees contribution to PF and ESI - amounts not deposited before the due date - Held that:- It is not in dispute that the contribution to PF and ESI was deposited by the assessee before due date of filing the return of income u/s.139(1) of the Act. Therefore, set aside the orders of lower authorities and delete the disallowance of employees contribution to PF and ESI. See COMMISSIONER OF INCOME TAX, CIRCLE-I, KOLKATA Versus M/s. VIJAY SHREE LIMITED [2011 (9) TMI 30 - CALCUTTA HIGH COURT] and Essae Teraoka (P) Ltd.vs DCIT [2014 (3) TMI 386 - KARNATAKA HIGH COURT ]- Decided in favour of assessee.
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