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2022 (10) TMI 392 - AT - Income TaxDelay in payment of employees’ contribution of provident fund (‘PF’) and ESI - scope of amendment in section 36(1)(va) as well as 43B - HELD THAT:- As assessee had not deposited the employee’s’ share of EPF and ESI etc. within due date prescribed under respective Statutes, but paid before due date for filing Return of Income under the provisions of section 139(1) we hold that the position of law as set out by various Hon'ble High Courts’ decisions including Ghatge Patil Transports Ltd [2014 (10) TMI 402 - BOMBAY HIGH COURT] and Nipso Polyfabrics Ltd [2012 (11) TMI 592 - HIMACHAL PRADESH HIGH COURT] squarely applies to the facts and circumstances of the instant cases thereby not warranting any disallowance since the amounts in question were admittedly deposited before the due date u/s 139(1) of the Act and also pertains to prior assessment years prior to A.Y. 2021-22. We direct the A.O to delete the additions made u/s 36(1)(va) of the Act from the hands of the above mentioned assessees - Decided in favour of assessee.
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