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2022 (11) TMI 1055 - AT - Income TaxDelayed employees' contributions to PF, ESI etc - Addition u/s 43B - HELD THAT:- We hold that the employees’ contribution to PF and ESI should be remitted before the due date as per explanation to section 36(1)(va) i.e. on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We, therefore, see no reason to interfere with the order of the CIT(Appeals). Appeal filed by the assessee is dismissed.
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