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2019 (7) TMI 1092 - HC - Income TaxEmployee's contribution to PF and ESI funds beyond the due dates - Addition u/s 36(va) read with Section 2(24)(x) - HELD THAT:- A Division Bench of the Kerala High Court in the case of CIT Vs. M/s.Merchem Lt [2015 (9) TMI 560 - KERALA HIGH COURT] held in favour of the Revenue. Similarly, another Division Bench of the Kerala High Court in the case of Popular Vehicles & Services Private Limited Vs. CIT, Ernakulam [2018 (8) TMI 133 - KERALA HIGH COURT] has recently taken note of all the earlier decisions including the decisions, which have been referred to by the Tribunal and the CIT(A) and held in favour of the Revenue. Judgment of Division Bench of this Court in KERALA STATE WAREHOUSING CORPORATION VERSUS CIT, [2009 (12) TMI 1010 - KERALA HIGH COURT] , allowing an appeal filed by the assessee on the same subject matter. In the said judgment, this Court had followed the decision in CIT VERSUS VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER] . Both the judgments mentioned are concerned with the law as it stood prior to the amendment of Section 43B.
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