No reassessment to disallow employee’s PF contribution deposited within due date of ITR filing

IT : Where Assessing Officer initiated reassessment proceedings against assessee for purpose of disallowing its claim of deduction in respect of deposit of employee's contribution to provident fund as same was made after a delay, since assessee, during original assessment, had already shown in its tax audit report that employee's provident fund was deposited within due date for filing return under section 139(1), assessee was entitled to deduction in respect of same and; therefore impugned reass

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