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2022 (4) TMI 633 - AT - Income TaxDelayed deposit of employees contribution to ESI/PF - Addition u/s 36(1)(va) read with section 2(24)(x) - Deposits before the due date of filing of return u/s 139( 1) - HELD THAT:- As relying on case of LUMINO INDUSTRIES LTD. [2021 (11) TMI 926 - ITAT KOLKATA] we direct the AO to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139( 1) of the Act. Therefore the appeal of assessee succeeds and so, it is allowed in favor of assessee.
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