Employees’ PF/ ESI Contribution covered by S. 43B

It is an admitted fact that the entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 of the I.T. Act and being a concurrent finding of fact by the respective authorities and in the light of the judgments rendered by this Court in the case of Commissioner of Income Tax vs. M/s State Bank of Bikaner & Jaipur (D.B. Income Tax Appeal No.177/2011) so also Commissioner of Income Tax vs. Jaipur Vidyut Viaran Nigam Ltd. (D.B. Income Tax Appeal No.189/2011), of even date wherein it has be

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