The assessee did not deposit the employees’ contribution to the Provident Fund and Employee’s State Insurance Corporation within the due date prescribed under the statute but it paid them before filing of the Income-tax return. The AO disallowed the payments, but the CIT(A) reversed the disallowance.  Tribunal held that, legislative intent and objective was not to treat belated payment of employees’ provident fund and Employee’s State Insurance Scheme as deemed income of the employer under section 2(24)(x) of the Income-tax Act, 1961. When two judgments are available giving different views then the judgment which is in favour of the assessee shall apply. And therefore contributions made late but before filing return is allowable under section 37(1). (AY. 2011-12).