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2018 (5) TMI 1488 - AT - Income TaxDisallowance of Employees Contribution to PF & ESI u/s 36(1)(va) - Held that:- no disallowance can be made towards PF/ESI contributions made by the assessee within the FY or before filing of the return - here the assessee has remitted the employees contribution to PF & ESI before the filing of the return u/s 139(1) - thus the assessee was entitled to deductions under sections 43B and 36(1)(va) - Decided in favor of assessee.
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