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

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