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2022 (9) TMI 181 - AT - Income TaxDelayed ESI and PF payment - Employees’ contribution to PF & ESI beyond due date specified under the respective Acts - HELD THAT:- We are of the considered view that payments made to employees’ contribution to PF & ESI beyond due date specified under the respective Acts, but within due date for filing of return of income u/s.139(1) is an allowable deduction u/s 36(1)(va) and we direct the AO to delete additions made towards disallowance of employees contribution to PF & ESI u/s.36(1(va) r.w.s. 2(24)(x) - Decided in favour of assessee.
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