2008 (11) TMI 3 - DELHI HIGH COURT - Income Tax

Head Note / Extract:
EPF contributions - allowability of deduction u/s 36(1)(5a) read with S. 2(24)(x) & S. 43(B) – matter pertain to a period prior to the amendment in S. 43B – Whether the deletion of 2nd Proviso to S. 43 is retrospective - held that the view taken by the Tribunal deserves to be sustained as it is no longer res integra in view of the decision of SC in CIT v Vinay Cement Ltd. which has been followed by a Division Bench of this Court in CIT v. Dharmendra Sharma- no substantial question of law arises