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    <title>2021 (10) TMI 621 - ITAT DELHI</title>
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    <description>The Tribunal held that the disallowance of Rs. 8,37,846 for delayed payment of employees&#039; contribution to PF &amp;amp; ESI was not justified as the contributions were deposited before the due date of filing the income tax return. The order of the Ld. CIT(A) was set aside, and the Assessing Officer was directed to delete the disallowance. The appeal of the assessee was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=413569</link>
      <description>The Tribunal held that the disallowance of Rs. 8,37,846 for delayed payment of employees&#039; contribution to PF &amp;amp; ESI was not justified as the contributions were deposited before the due date of filing the income tax return. The order of the Ld. CIT(A) was set aside, and the Assessing Officer was directed to delete the disallowance. The appeal of the assessee was allowed.</description>
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