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2022 (5) TMI 1215 - AT - Income TaxDisallowance u/s. 36(1)(va) in respect of Contribution made to PF & ESI - contribution before the filling of return - HELD THAT:- As relying on DEVENDER YADAV C/O PANKAJ MAHESH & CO [2021 (12) TMI 1251 - ITAT DELHI] AND RAJ KUMAR [2022 (2) TMI 1224 - ITAT DELHI] employees Contribution towards PF & ESI made before due date of filing the return u/s. 139(1) have to be allowed as deduction. - Decided in favour of assessee.
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