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2023 (1) TMI 137 - SCH - Income TaxDelayed payments made to EPF and ESI - Whether allowable as a deduction under Section 37? - HELD THAT:- The first question stands covered by a judgment of this Court delivered in Checkmate Services P.Ltd. [2022 (10) TMI 617 - SUPREME COURT] This appeal was dismissed along with four other appeals by a common judgment. The first question has been answered against the assessee(s) in the aforesaid judgment. We, thus, grant leave to the appellant in this proceeding but such leave shall be confined to examining the judgment under appeal only on the second question. The appeal shall be heard on this question alone.
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