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2022 (9) TMI 1034 - AT - Income TaxDisallowance of expenditure in respect of employees’ contribution to Provident Fund and Employee State Insurance ((ESI) - Addition u/s 36(1)(va) - amount paid before the due date of filing return of income and is thereby allowable u/s 43B - HELD THAT:- As decided in GHATGE PATIL TRANSPORTS LTD. [2014 (10) TMI 402 - BOMBAY HIGH COURT] the payment of employee’s contribution beyond the due date mentioned in the relevant statute but before the due date of filling the return of income u/s 139(1) is allowable expenditure. - Decided in favour of assessee.
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