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2021 (1) TMI 833 - AT - Income TaxDisallowance for depositing the employees’ contribution to PF & ESI beyond the prescribed time limited provided in the respective Acts - employees’ contribution to PF and ESI are governed by the provisions of Section 43B or 36(1)(va) r.w.s. 2(24)(x) - CIT(A) has deleted the disallowances - HELD THAT:- As decided in own case Jaipur Vidyut [2020 (8) TMI 127 - ITAT JAIPUR] contribution towards Provident Fund and ESI and the said issues have already been decided against the Revenue as relyig on M/S. STATE BANK OF BIKANER & JAIPUR AND JAIPUR VIDYUT VITARAN NIGAM LTD. [2014 (5) TMI 222 - RAJASTHAN HIGH COURT] - Decided against revenue.
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