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2011 (7) TMI 717 - HC - Income TaxDisallowance - Belated payment of ESI and EPF - Apex Court in the case of CIT v. Alom Extrusions Ltd. [2009 -TMI - 35073 - SUPREME COURT ] where it has been held that if the employers contribute the ESI and EPF even when made after the due date under the aforesaid Acts but before filing of the return, section 43B is attracted and the said contribution is liable to be deducted as expenditure - Decided in favor of the assessee
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