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2022 (6) TMI 1102 - AT - Income TaxDelayed deposit of employees contribution towards PF and ESI - Addition invoking the provisions of section 36(1) when the same was paid within the due date of filing the return of income - intimation u/s. 143(1) when adjustment on debatable issue - HELD THAT:- In the instant appeal regarding disallowance of employees' contribution towards Provident Fund and ESI belatedly payment without following the provisions of section 2(24)(x) read with section 36(1)(va) of the Act is squarely covered in favour of the assessee by the judgment of the Hon'ble Jurisdictional High Court, Kolkata in the case of Vijay Shree Ltd.[2011 (9) TMI 30 - CALCUTTA HIGH COURT] - Decided in favour of assessee.
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