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2022 (6) TMI 729 - ITAT CHANDIGARH
Delayed payment of employee's contribution, beyond the prescribed time, to the welfare Funds like PF - HELD THAT:- As on a consideration of the peculiar facts, where admittedly the assessee is found to have deposited the employees' contribution to ESI/PF well before filing of the return of income, accordingly, considering the legal position as thrashed out in various decisions of the Co-ordinate Benches, the appeal of the Revenue is dismissed.