Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable

Arjun Yadav Vs DCIT (ITAT Chandigarh)

In the instant case, it is not in dispute that employees’ contribution to ESI and PF had been deposited well before the due date of filing of return of income u/s 139(1) of the Act. We further note that though the ld. CIT(A) has not disputed the various decisions of Ho

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