CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT(CPC), CPC

In the result, both appeals of the assessee are allowed

disallowance on account of delayed payment of ESI and PF under relevant statute, but remitted before due date of filing of return of income under section 139(1) can not be made, hence decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will be applicable

CHANDAN SECURITY SERVICE,CUTTACK vs. DCIT, CPC