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| The Tax Publishers2021 TaxPub(DT) 3573 (Del-Trib) INCOME TAX ACT, 1961
Section 36(1)(Va)
In view of decision rendered in case of Pro Interactive Service (India) Pvt. Ltd [ITA No. 983/2018 [Del.] Order, dated 10-9-2018] and in view CIT v. AIMIL Limited, [(2010) 321 ITR 508 (Del.) : 2010 TaxPub(DT) 1231 (Del-HC)] also disallowance made on account of employees' contribution towards EPF and ESI deposited beyond the due date as per PF and ESIC Act but within the time allowed to file the ITR under section 139(1) and deposited before filing IT return was required to be deleted.
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Business deduction under section 36(1)(va) - Employees' contribution to PF - Paid beyond due date as per PF and ESIC but within time allowed to file the ITR under section 139(1) -
Assessee filed appeal against disallowance made on account of employees' contribution towards EPF and ESI deposited beyond the due date as per PF and ESIC Act but within the time allowed to file the ITR under section 139(1) and deposited before filing I.T. return. Held: In view of decision rendered in case of Pro Interactive Service (India) Pvt. Ltd [ITA No. 983/2018 [Del.] Order, dated 10-9-2018] and in view CIT v. AIMIL Limited [(2010) 321 ITR 508 (Del-HC.) : 2010 TaxPub(DT) 1231 (Del-HC)] also the issue was covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal.
Followed:Pro Interactive Service (India) Pvt. Ltd [ITA No. 983/2018 [Del.] Order, dated 10-9-2018] and CIT v. AIMIL Limited [(2010) 321 ITR 508 (Del.) : 2010 TaxPub(DT) 1231 (Del-HC)].
REFERRED :
FAVOUR : In assessee's favour.
A.Y. : 2018-19
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