PF/ ESI deposited late but before filing of return is allowable as deduction

Dayal Industries Pvt. Ltd Vs DCIT (ITAT Delhi)

Facts- The issue involved in the appeal is disallowance of employee’s contribution of PF/ ESI on account of delay in deposits as per the respective Acts.

Conclusion- We are of the view that the AO was not justified in denying the deduction claimed by the assessee on account of late deposit of PF/ESI/EPF, albeit before filing the return of income.

We have proceeded to concl

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