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2022 (11) TMI 303 - AT - Income TaxAllowability of employees’ contribution of ESIC and PF - deposited beyond time mentioned in the respective Statutes but before filing income tax return u/s 139(1) - HELD THAT:- As held in various courts that 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. Assessee’s appeal is allowed.
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