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Issues: Whether the disallowance of employees' contribution to provident fund and employees' state insurance, made in intimation under section 143(1)(a), was sustainable where the payment was deposited after the statutory due date.
Analysis: The assessee had deposited the employees' contribution beyond the time permitted under the relevant welfare enactments. In view of the binding principle applied from the decision in Checkmate Services (P.) Ltd. and the admitted delay, the adjustment made by the processing authority did not call for interference.
Conclusion: The disallowance was upheld and the ground challenging it was rejected.
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