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2015 (6) TMI 1244 - AT - Income TaxDisallowance u/s 10B - assessee as not eligible for deduction on entire receipts - CIT (A) following the decision in assessee’s own case, allowed the ground of the assessee and directed the AO to recompute the deduction u/s 10B - HELD THAT:- We have heard the rival submissions and perused the material on record. After going through the order of the CIT (A), we find that this issue is already decided in favour of the assessee by the Tribunal in assessee’s own case for assessment year 2007-08 and the same was followed by the CIT (A) in assessment year 2009-10 and in this relevant assessment year. In this view of the matter, we do not find any infirmity in the order of the CIT (A) and we uphold the same. It is ordered accordingly. Ground No.1 is rejected. Deduction of payment of employees’ contribution towards provident fund and ESI - HELD THAT:- We find that this issue is covered in favour of the assessee by the judgment of Hon'ble jurisdictional High Court in the case of CIT vs. AIMIL Limited,[2009 (12) TMI 38 - DELHI HIGH COURT] and also the Hon'ble Supreme Court in the case of CIT vs. Vinay Cements Limited [2007 (3) TMI 346 - SC ORDER] - Deduction of payment of employees’ contribution towards provident fund and ESI cannot be disallowed under section 43B, if paid before the due date of filing the return. In view of this fact, we reject this ground.
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