In the result, the appeal of the assessee is dismissed
Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2769/Ahd/2014/Srt िनधा"रण वष"/Assessment Year :2011-12 Shri Sashi Kumar Mishra, Vs. Deputy Commissioner Of A/7, Ashirwad Nagar Society Income-Tax, Circle – Bholav, Bharuch 392001 Bharuch Pan:Aoqpm 4008 N अपीलाथ" Appellant ""यथ"/Respondent
36(1)(va) is applicable and therefore, employees contribution is disallowed if not paid within due date as per EPF/ESI Act. We are of the considered opinion that there is no mistake in the orders of lower authorities and the ld. CIT (A) was right in following the ratio of the Hon’ble Gujarat High Court (supra). Ex-consequenti, this