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2021 (7) TMI 1326 - ITAT DELHIEmployee’s contribution to PF and employees contribution to ESI on account of delay in deposit as per concerned statutes - HELD THAT:- As relying on PRO INTERACTIVE SERVICE (INDIA) PVT. LTD. [2018 (9) TMI 2009 - DELHI HIGH COURT] in view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, [2009 (12) TMI 38 - DELHI HIGH COURT] the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was/is to ensure that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee's Provident Fund (EPD) and Employee's State Insurance Scheme (ESI) as deemed income of the employer under Section 2(24)(x) of the Act.- Decided in favour of assessee.
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