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2023 (10) TMI 779 - DELHI HIGH COURTAmount payable towards the provident fund and towards the ESI fell due on a National Holiday - HELD THAT:- We had the occasion to deal with a similar question of law in PEPSICO INDIA HOLDING PVT. LTD. [2023 (10) TMI 666 - DELHI HIGH COURT] held since date fell on a date which was a National Holiday, the deposit could have been made by the respondent/assessee only on the date which followed the National Holiday. Section 10 of the General Clauses Act would help the respondent / assessee to tide over the objections raised on behalf of the appellant/revenue. Decided in favour of assessee.
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