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2018 (9) TMI 792 - AT - Income TaxDisallowance u/s 80IA - Held that:- We find that similar issue came up for consideration before the SMC-B Bench bench in assessee’s own case for AY 2010-11 and 2012-12 we set aside the order of CIT(A) and remit the issue back to the file of AO to decide the issue afresh considering the documents filed by the assessee and in accordance with law after providing reasonable opportunity of being heard to the assessee in the matter. Thus, the issued raised in ground Nos. 1 - 4 are treated as allowed for statistical purposes. Disallowance u/s 36(1)(va) - delay in contribution to PF and ESI - Held that:- It is a settled position of law that if the contributions towards PF & ESI are paid beyond the due date but before filing of the return of income u/s 139(1) of the Act, no disallowance can be made. Therefore, we remit this issue also to the file of the AO to verify whether the amounts paid before filing of the return of income, if so, disallowance may be deleted
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