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2022 (3) TMI 961 - ITAT KOLKATADelayed payments of employees' contribution to ESI & PF account within the due date provided under the PF & ESI Act - HELD THAT:- As relying on Lumino Industries Limited [2021 (11) TMI 926 - ITAT KOLKATA] if employees' contribution received by an assessee and paid to ESI and PF accounts before the due date of filing of the return, then the assessee will be eligible to claim the deduction of such amounts. With the assistance of ld. representatives, we have specifically gone through the record and find that payments have been made within the due dates of filing of the return. With the above observation, these appeals of the assessee are treated as allowed.
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