TMI Blog2019 (3) TMI 2014X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] We are informed that the decision of Delhi High Court in case of Sandan Vikas (India) Ltd. (Supra) was carried in appeal before the Supreme Court and the SLP came to be dismissed by an order dated [ 2012 (1) TMI 408 - SC ORDER] 09th January, 2012. This question is therefore not entertained. Disallowance u/s 36(1)(va) being employee's contribution to provident fund and ESI - same were not deposited in the respective fund within the stipulated time - We notice that similar questions came up for consideration before this Court in Income Tax Appeal [ 2013 (2) TMI 922 - BOMBAY HIGH COURT ] (L) No. 2111 of 2012 in case of this very assessee where by order while dismissing the Revenue's Appeal, these questions came up for consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation:- (a) Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in directing the AO to grant the benefit of deduction u/S. 35(2AB) when the approval for the R D activities were given in the subsequent assessment years and not for assessment year under consideration? (b) Whether on the facts and in the circumstances of the case and in law, the Tribunal was correct in deleting disallowance u/S. 36(1)(va) being employee's contribution to provident fund and ESI even though the same were not deposited in the respective fund within the stipulated time? (c) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in holding that the interest on loans borr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... competent authority, the approval would relate back to the date of application. Reference in this respect can be made to the decision of the Division Bench of Gujarat High Court in the case of CIT Vs. Claris Lifesciences Ltd. (2008) 174 Taxman 113 and the decision of the Delhi High Court in case of CIT New Delhi Vs. Sandan Vikas (India) Ltd. 335 ITR 117. We are informed that the decision of Delhi High Court in case of Sandan Vikas (India) Ltd. (Supra) was carried in appeal before the Supreme Court and the SLP came to be dismissed by an order dated 09th January, 2012. This question is therefore not entertained. 4. In relation to question nos. (iii) and (iv), we notice that similar questions came up for consideration before this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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