For allowability of Employees’ contribution to ESI and PF due date of ROI is relevant

 INCOME TAX APPELLATE TRIBUNAL , KOLKATA [Before Hon’ble Sri Mahavir Singh, JM & Hon’ble Shri Akber Basha, AM] I.T.A No. 1091/Kol/2010 – Assessment Year: 2006- 07 Assistant Commissioner of Income-tax Vs. M/s. Vijay Shree Ltd. ORDER Per Shri Mahavir Singh : This appeal by revenue is arising out of the order of CIT(A), Central-1, Kolkata in Appeal No. 427/CC-VII/CIT(A), C-1/08-09 dated 10.03.2010. The assessment was framed by DCIT, CC-VII, Kolkata, u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2006-07 vide his order dated 31...