Dues of EPF, ESIC, etc., if deposited before due date of filing return, is allowable

ITAT MUMBAI BENCH ‘K’ Tara Jewels Export (P.) Ltd. Versus Assistant Commissioner of Income-tax, 8(3) IT Appeal No. 6972 (Mum.) OF 2010 [ASSESSMENT YEAR 2006-07] JANUARY  23, 2013 ORDER R.S. Syal, Accountant Member – This appeal by the assessee is directed against the order passed by AO under section 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) on 27.7.2010 in relation to the assessment year 2006-07. 2. The assessee filed revised grounds, which have been taken into consideration while disposing of the present appeal. The first five grounds are...