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2022 (6) TMI 113 - AT - Income TaxPayment of employees' contribution to ESI & PF - assessee failed to make the payment of employees' contribution to ESI & PF account within the due date provided under the PF & ESI Act - HELD THAT:- As decided in [2021 (11) TMI 926 - ITAT KOLKATA] if employees' contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts - we have specifically gone through the record and find that payments have been made within the due dates of filing of the return. With the above observation, these appeals of the assessee are treated as allowed. The disallowance stand deleted - Decided in favour of assessee.
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