The Tribunal held that employees contribution to PF & ESI before the due date of filling return of income was an allowable deduction. (AY. 2009-10 to 2014-15)
ACIT v. Orissa Manganese & Minerals Ltd. (2019) 69 ITR 1 (SN) (Kol.) (Trib.)
S. 43B : Deductions on actual payment -Employee’s contribution to provident fund allowable if paid before the due date of filling of return.[ S.139 ]