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2022 (11) TMI 123 - AT - Income TaxDelayed payment of employee contribution to Employees State Insurance and Provident Fund u/s. 43B r.w.s. 36(1)(va) - HELD THAT:- The employees contribution to PF and ESI should be remitted before the due date as per Explanation to section 36(1)(va) i.e. on or before the due date under the relevant employee welfare legislation like PF Act, ESI Act etc., for the same to be otherwise allowable u/s.43B. We therefore see no reason to interfere with the order of the CIT(Appeals). The grounds taken by the assessee on this issue are dismissed.
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