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2022 (6) TMI 95 - AT - Income TaxDisallowance of delayed remittance of employees contribution to PF & ESI beyond the due date as prescribed in the relevant Acts - HELD THAT:- In the case of the assessee, it had remitted the employee’s contribution towards PF/ESIC beyond the due date for payment as specified in PF/ESIC Act, but within the due date for filing the return of income, therefore,we consider that Ld. CIT(A) is not justified in disallowing the impugned claim of deduction of the assessee. Accordingly, we decide this issue in favour of the assessee.
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