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2017 (10) TMI 417 - AT - Income TaxDisallowance of Employee’s contribution of PF, ESI and Professional tax - delay in payment - Held that:- We confirm the finding of the Ld. CIT(A) in deleting the above addition of ₹ 6,6896748/– on account of the employees contribution towards provident fund and ESI and professional tax. See CIT Vs. Amil Ltd [2009 (12) TMI 38 - DELHI HIGH COURT] as held assessee can get the benefit if the actual payment is made before the return is filed - Decided in favour of assessee.
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