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4. Th e Ld . D R w a s un a b le to b r i ng a ny con tr a r y j udgme nt to ou r n oti ce , n or w a s a n y d i sti ng ui sh in g fa c ts br ou gh t to our noti ce . He how e ve r re l ie d on the or de r of the CI T( A) .

5. W e ha ve he a rd b ot h t he p a rt ie s. I t is n ot de n ied th a t t he e mp loy ee s c ont rib ut ion t o ESI a nd P F was a l l ow a b le a nd cl a ime d a s d e d uc ti on b y the a s se sse e on th e str e ngt h of va r io us d e c is i ons of th e j ur i sd i cti on a l H i gh C ou r t ho ld i ng con tr ib u tio ns d ep osi te d b y the du e da te o f f i li ng of r e t ur n of in come u/s 13 9 ( 1) of the A ct a s a l low a b l e . The Re ve n ue ha s di sa l l ow e d the sa me i n the i mp ugn e d ye a r b y a pp lyi n g t he a me nd me nt ma d e b y Fi n a nc e A ct 2 02 1 to se cti on 3 6 (1 ) (v a ) a nd 4 3 B of th e A ct a l l ow in g the c la i m of su ch d e d uc ti on on ly wh e n p a id b y d ue da te s s pe ci fied i n t he i r re spe cti ve Act s, hol d in g th e a me nd me n t to b e a p p lic a b le on a l l pe nd i ng ca s e s pos t the a me nd me n t.