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2020 (11) TMI 900 - AT - Income TaxDisallowance of employees contribution to Provident Fund and ESI in dispute u/s 36(1)(va) - payment been deposited beyond due date prescribed under the relevant Act, but paid before the filing of the return of income by the assessee - HELD THAT:- We are of the considered view that the issue involved in the present appeal has already been adjudicated and decided in favour of the assessee by the Hon’ble Supreme Court of India; Hon’ble High Courts including the Hon’ble Jurisdictional High Court, as mentioned in the written submissions dated 22.09.2020 filed by the assessee, especially the decision of the Hon’ble Supreme Court of India in the case of Alom Extrusion Limited by referring its earlier decision in the case of CIT vs JH Gotla [1985 (8) TMI 5 - SUPREME COURT] and AIMIL Limited [2009 (12) TMI 38 - DELHI HIGH COURT]. Therefore, respectfully following the aforesaid precedents, we delete the addition in dispute by allowing the appeal of the assessee.
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