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2022 (9) TMI 459 - AT - Income TaxDelayed deposit of employee contribution to PF/ESI - payment made before due date of filing of return - HELD THAT:- As relying on we find that the issue herein involved is squarely covered by the order passed by the Tribunal in the case of M/s Ind Synergy Limited [2022 (4) TMI 36 - ITAT RAIPUR] direct the AO to vacate the disallowance made by him u/s.36(1)(va) of the Act qua the delayed deposit of the employees share of contribution of EPF/ESIC. The Ground of appeal allowed in terms of our aforesaid observations. Appeal of assessee allowed.
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