M/S. Omni Lens Pvt.Ltd.,, Ahmedabad vs The Dcit, Circle-3(1)(2),, Ahmedabad on 16 October, 2018
"2. The grievances of the assessee are on two counts: (i) disallowance of claim of deduction
of Rs.3,77,927/- in respect of the Employees' contribution to Provident Fund and ESIC which was
I.T.A No. 2001/Ahd/2017 A.Y. 2014-15 Page No 3
M.V. Omni Projects (India) Ltd vs. DCIT
deposited late but before filing return of income u/s.139(1) of the Act and (ii) confirming the
disallowances of the legitimate claim of deduction of Rs.3,80,61,802/- u/s.80IA(4) of the Act.