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2022 (1) TMI 1194 - AT - Income TaxLate payments towards EPF and ESI under section 36(1)(va) - HELD THAT:- Since the facts involved in the present case are identical to the facts involved in the case of Raja Ram Vs. ITO, Yamunanagar [2021 (11) TMI 370 - ITAT CHANDIGARH]. So respectfully following the aforesaid referred to order of the Coordinate Bench of the Tribunal, the disallowances sustained by the Ld. CIT(A) are deleted. - Decided in favour of assessee.
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