2017 (9) TMI 1688

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..... e the date of filing of the return by the Assessee and thus, in terms of the decision of this court in Commissioner of Income Tax v. AIMIL Ltd. [2009 (12) TMI 38 - DELHI HIGH COURT] it was within the ‘due date’ for the purpose of Section 36 (1) (va) of the Income Tax Act, 1961 read with Section 43 (B) thereof. The Court finds that the decision has consistently been followed in later decisions o .....

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..... tax ignoring the provisions of Section 36(l)(va) and Section 7(24)(x) of the Income-tax Act, 1961? 3. Factually, it has been found by the Commissioner of Income Tax (Appeals) [ CIT(A) ] as well as by the ITAT, concurrently, that the payment by the Assessee employer towards the employees contribution of the Provident Fund was made before the date of filing of the return by the Assessee and th .....

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