Tribunal held that the employees contribution to PF and ESI was allowable deduction to the assessee if deposited before due date of filing of return u/s 139(1) of the Act.
Powerware India P. Ltd. v. ITO ( 2018) 61 ITR 746 (Cuttack) ( Trib)
S. 36(1)(va) : Any sum received from employees – Employees contribution to PF and ESI was allowable deduction to the assessee if deposited before due date of filing of return u/s 139(1) of the Act. [ S.139(1) ]