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2019 (1) TMI 1064 - AT - Income TaxAddition u/s 43B - deduction for the employees’ contribution made to PF after the due date prescribed under the PF Act - Held that:- There is no distinction between employees’ and employer contribution to PF, and if the total contribution is deposited on or before the due date of furnishing return of income u/s 139(1) of the Act, then no disallowance can be made towards employees’ contribution to provident fund. The CIT(A) after considering the relevant details rightly deleted the additions made by the A.O. We do not see any reasons to interfere with the order of the CIT(A). Hence, we inclined to uphold the CIT(A) order and dismiss the appeal filed by the revenue - Decided in favour of assessee.
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