2015 (5) TMI 1156

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..... Following the view taken therein, as also the law laid down by the Hon'ble Supreme Court in the case of Commissioner of Income Tax vs. Alom Extrusions Limited [2009 (11) TMI 27 - SUPREME COURT], we dismiss this appeal insofar as this question is concerned. However, at the request of Mr. Malhotra and equally Mr. Jitendra Singh to obtain details of any pending appeals by the Revenue involving que .....

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..... otra would submit that there are other deductions and towards Employees State Insurance Corporation and contributions to that extent would have to be determined in terms of the applicable provisions viz. section 36(1)(va) of the Income Tax Act, 1961. He, therefore, seeks to make a distinction between employees contribution towards provident fund and employer's contribution towards provident fu .....

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..... he employees. Employees State Insurance Act, 1948, was a benevolent and beneficial piece of legislation carved out for medical assistance to employees who suffer injuries or disability during the course of their employment. Further, it is to enable them to obtain medical assistance at concessional rates that the hospitals set up by the statutory corporation extends the benefits. It is in these cir .....

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