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2022 (12) TMI 537 - AT - Income TaxDisallowance on delayed payment of employee’s contribution to ESI and PF - Payement beyond the due date by invoking the provisions of section 36(1)(va) - disallowance u/s 143(1)(a) - HELD THAT:- It is very clear from the intimation u/s 143(1)(a) that while issuing intimation, the reply of the assessee has been duly considered and therefore the period of 30 days becomes irrelevant. In the facts and circumstances of the given case, we are of the view that the disallowance u/s 143(1)(a) is valid in view of the decision in the case of Checkmate services [2022 (10) TMI 617 - SUPREME COURT]. Assessee will not be entitled to deduction of belated payment of ESI and PF of employees’ share of contribution as per the provision to section 36(1)(va) of the Act. We find no merits in this appeal and accordingly appeal filed by the assessee is dismissed.
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