B4S SOLUTION P.LTD,GHAZIABAD vs. ACIT, CIRCLE-4(2), NEW DELHI

In the result, Appeal filed by the assessee is dismissed

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

36 (i) (va) of the Act being Employees Contribution to ESI/PF, which has been filed before the due date of filing the return u/s 139(1) of the Act. 4. The Ld. Counsel for the assessee filed a written submission along with the order dated 09/01/2023 of Coordinate Bench in ITA No. 2197/Del/2022 (2019-20) and other connected matters