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2022 (5) TMI 1337 - AT - Income TaxBelated payment of employees’ contribution towards PF & ESI made after the due dates specified in the relevant statute - HELD THAT:- As the issue involved in the present case as well as all the material facts relevant thereto are similar to the case of Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] we respectfully follow the decision of Hon’ble jurisdictional High Court rendered in the said case and uphold the impugned order of the learned CIT(A) confirming the disallowance made by the Assessing Officer on account of belated payment of employees’ contribution towards PF & ESI. - Decided against assessee.
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