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2022 (12) TMI 1342 - AT - Income TaxDenying deduction u/s. 36(1)(va) r.w.s. 43B - amount deposited towards employees contribution to provident fund - HELD THAT:- As the facts and the issue involved in the aforesaid order of the Tribunal in the case of Ind Synergy Lyd. [2022 (4) TMI 36 - ITAT RAIPUR] remains the same as are there before us in the case of the present assessee, therefore, we respectfully follow the same. We, thus, in terms of our aforesaid observations set-aside the order of the CIT(Appeals) and 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 - Appeal of the assessee is allowed.
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