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2017 (11) TMI 512 - AT - Income TaxAddition in respect of ESI payment - whether the payment of ESI made after the due date prescribed under the ESI, is allowable as deduction or not? - Held that:- Assessee was entitled to claim the benefit in Sec.43-B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. See CIT Vs. Vinay Cement limited [2007 (3) TMI 346 - Supreme Court of India] - Decided against Revenue.
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