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2023 (5) TMI 626 - AT - Income TaxDelayed employees contribution of PF / ESI within the prescribed due date as per Section 36(1)(va) - adjustment as envisaged u/s 143(1)(a)(iv) - HELD THAT:- As relying on case of ‘Emson Tools Mfg. Corp [2023 (4) TMI 626 - ITAT CHANDIGARH] CIT(A) was justified in sustaining the adjustment u/s 143(1)(a) by means of disallowance made for late deposit of employees’ share of PF/ESI contribution to the relevant funds beyond the date prescribed under the respective Acts. Appeal of the assessee is dismissed.
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