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2021 (9) TMI 209 - AT - Income TaxDelayed payment of Employees’ Contribution to ESI & Provident Fund - Addition u/s 36(1)(va) - assessee submitted that the Employees’ Contribution towards Provident Fund and ESI had been deposited with in the time limit prescribed under section 139(1) of the Act, which is allowable as per the provisions of 43B - HELD THAT:- In the present case it is not in dispute that the assessee deposited the amount in question before filing the return of income therefore, it was allowable deduction under section 43B of the Act. Similar issue has been decided in the case of M/s New Time Contractors and Builder (P) Ltd. [2019 (3) TMI 1627 - ITAT CHANDIGARH] wherein held assessee was entitled to deduction in respect of the employer's and employees' contributions to the employees' State Insurance and provident fund as the contributions had been deposited prior to the filing of the return under section 139(1). - Decided in favour of assessee.
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