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2019 (11) TMI 506 - AT - Income TaxAddition on account of delayed payment of Employees Contribution to Provident Fund and ESIC - HELD THAT:- As decided in GUJARAT STATE ROAD TRANSPORT CORPORATION [2014 (1) TMI 502 - GUJARAT HIGH COURT] since assessee had not deposited said contribution in respective fund account on date as prescribed in Explanation to section 36(1 )(va), disallowance made by Assessing Officer was just and proper - Appeal of the Assessee is dismissed.
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