TMI Blog2023 (1) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 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. - Petition(s) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore this Court by the assessee(s) in this proceeding. These are: (i) Whether the dis-allowance of delayed payments made to EPF and ESI amounting to Rs.4 Crores, is allowable as a deduction under Section 37 of the Income Tax Act (the Act )? (ii) Whether the Tribunal is right in its order/ direction to exclude the profit on sale of two estates from computing book profit for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SLP(C) No. 19197/2019, [ 2018 (11) TMI 1938 - KERALA HIGH COURT ] SLP(C) No.22866-22869/2019 [ 2019 (6) TMI 1223 - KERALA HIGH COURT] Diary No(s). 34912/2019 [ 2018 (9) TMI 2122 - KERALA HIGH COURT ] Delay condoned. Learned advocates appearing for the petitioners and the respondents in this batch of petitions jointly submit that the points involved in these cases have been cov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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