Tribunal held that where employee’s share of contribution towards PF and ESI is paid before filing of return of income then it would be a sufficient compliance of Act and no disallowance would be made (AY. 2008 -09)
Bata India Ltd. v. DCIT (2020) 180 ITD 464 (Kol) (Trib.)
S. 43B : Deductions on actual payment -Employees’ share of contribution towards PF and ESI is paid before due date of filing return-No disallowances can be made [ S.139 (1) ]