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2022 (5) TMI 606 - AT - Income TaxDisallowance of employee’s contribution of PF and ESI deposited after the due date under the specified act but before due date of filing of return of income u/s 139(1) - HELD THAT:- As relying on case of Vinod Kumar Sharma [2022 (3) TMI 617 - ITAT JAIPUR] the disallowance made on account of employees contribution towards PF & ESI deposited before due date of filing of return of income u/s 139(1) of the Act is deleted - Decided in favour of assessee.
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