Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 2065 - HC - Income TaxDelayed employees’ share of the contributions made for the employees’ welfare in the relevant schemes in the Employees’ Provident Funds Act, 1952 and the Employees State Insurance Act, 1948 - applicability of Section 43B - AO had disallowed amounts claimed, by the assessee holding them to be subject to deduction under Section 36(1)(va) - HELD THAT:- ITAT went by the previous decision of this Court in Commissioner of Income Tax v. AIMIL Ltd. & Ors. [2009 (12) TMI 38 - DELHI HIGH COURT] That judgment had relied upon the Supreme Court ruling in Commissioner of Income Tax v. Vinay Cement Ltd. [2007 (3) TMI 346 - SC ORDER]. Since the issue is covered by rulings of this Court and the ITAT merely applied the ratio in those decisions, no question of law arises.
|