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2022 (6) TMI 1149 - AT - Income TaxDelayed payment of employees’ contribution to ESI & PF account within the due date provided under the PF & ESI Act - HELD THAT:- We note that the issue is no longer res integra. The decisions of Hon’ble High Court Calcutta namely in the case of (i) CIT –vs.- Vijayshree Ltd [2011 (9) TMI 30 - CALCUTTA HIGH COURT], PHILLIPS CARBON BLACK LIMITED [2014 (10) TMI 916 - CALCUTTA HIGH COURT], M/S COAL INDIA LIMITED. [2015 (8) TMI 1451 - CALCUTTA HIGH COURT] and M/S. AKZO NOBEL INDIA LTD. VERSUS COMMISSIONER OF INCOME TAX KOL. -IV [2016 (6) TMI 1128 - CALCUTTA HIGH COURT] - This aspect has been considered by the Coordinate Bench of ITAT Kolkata in the case of Lumino Industries Ltd.[2021 (11) TMI 926 - ITAT KOLKATA] to allow the claim of deduction in respect of employees contribution shares towards ESI, PF, by the assessee before the due date of filing of return u/s 139(1) of the Act. Therefore the appeal of assessee succeeds and so, it is allowed in favour of assessee.
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