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2021 (9) TMI 174 - AT - Income TaxAddition being the amount of PF and ESI u/s 36(1)(va) - Delayed employees contribution of PF and ESI - as per assessee amount remitted to the concerned accounts before the due date of filing the return of income - HELD THAT:- As decided in LATE SMT. ANJALI DEVI MAJETI (REP. BY L/R MAJETI NAGARAJU) [2021 (5) TMI 993 - ITAT HYDERABAD] since the assessee has deposited the Employees Contribution to the PF and ESI before the date of filing the return of income, as per the amended provision applicable to the relevant A.Y. the same is not to be disallowed. Assessee's appeal is accordingly allowed.
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