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2022 (4) TMI 1221 - AT - Income TaxEligibility to claim deduction of Employees’ Contribution to PF / ESI in terms of Sec.43B r.w.s. 36(1)(va) as well as 2(24)(x) - HELD THAT:- As the Employees’ Contribution has been paid well before due date of furnishing of return of income u/s 139(1) as relying on M/s Benco Thermal Technologies Private Ltd. [2022 (2) TMI 1217 - ITAT CHENNAI] we direct revenue authorities to allow the deduction of Employees’ Contribution to welfare funds like PF / ESI as claimed by the assessee in the return of income. The issue, on merits, stands decided in assessee’s favour.
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