https://www.taxtmi.com/highlights?id=59209 Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s 143(1) so made by the CPC towards the delayed deposit of the employees’s contribution towards ESI and PF though paid well before the due date of filing of return of income u/s 139(1) of the Act is hereby directed to be deleted as the same cannot be disallowed under section 43B read with section 36(1)(va) - AT en-us Sat, 14 Aug 2021 09:27:37 +0530 Sat, 14 Aug 2021 09:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59209 Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s 143(1) so made by the CPC towards the delayed deposit of the employees’s contribution towards ESI and PF though paid well before the due date of filing of return of income u/s 139(1) of the Act is hereby directed to be deleted as the same cannot be disallowed under section 43B read with section 36(1)(va) - AT Highlights Income Tax Sat, 14 Aug 2021 09:27:37 +0530 https://www.taxtmi.com/highlights?id=59209