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2021 (11) TMI 348 - AT - Income TaxDelayed employee's contribution to provident fund - Whether same has been paid before filing of the return? - HELD THAT:- This issue is squarely covered by the decision of M/s. Vijay Shree Limited [2011 (4) TMI 63 - ITAT KOLKATA] which has been further followed in the case of Harendra Nath Biswas [2021 (7) TMI 942 - ITAT KOLKATA] wherein as held since assessee had deposited the employees contribution before filing of Return of Income - Decided in favour of assessee.
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