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2022 (9) TMI 962 - ITAT CHANDIGARH
Delayed ESI/PF payments - Disallowance u/s. 36(1)(va) - HELD THAT:- We allow the appeals of the assessee.ESI/PF payments etc. were paid before filing of the return u/s. 139(1) on 26.09.2019. Accordingly, disallowance sustained by the ld. CIT(A) considering the legal position as set out herein above, the order passed cannot be upheld - Decided in favour of assessee.