TMI Blog2019 (7) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C . K . ABDUL REHIM, J . The question of law raised in the above Income Tax Appeal is mainly that, whether delayed payments of the employees' contribution made to the Employees Provident Fund Account, is an allowable deduction under section 36(1) (Va) of the Income Tax Act, 1961. 2. We take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as on 02.12.2009 (I.T.A.No.1035/2009), allowing an appeal filed by the assessee on the same subject matter. In the said judgment, this Court had followed the decision in CIT V. Vinay Cement Ltd , 213 CTR 268 . Both the judgments mentioned are concerned with the law as it stood prior to the amendment of Section 43B of the Income Tax Act, 1961. Therefore, we are of the opinion that those decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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