Contribution to EPF & ESI deposited before Income Tax Return filing due date cannot be disallowed

Das & Sons Infracon Pvt. Ltd. Vs DCIT (ITAT Cuttack) amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns, same could not be disallowed under section 43B or under section 36(1)(va). FULL TEXT OF THE ITAT JUDGMENT This is an appeal filed by the assessee against the order of the CIT(A)-1, Bhubaneswar, dated 21.12.2017 in I.T.Appeal No.0367/16-17 for the assessment year 2014-2015. 2. None appeared on behalf of the assessee when the case was called for hearing, however, an adjournment petition has been filed by the assessee seeking adjournmen...