TMI Blog2022 (5) TMI 1555X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Ghatge Patil Transporters Ltd. [ 2014 (10) TMI 402 - BOMBAY HIGH COURT] by confirming the order passed by the Tribunal that deduction claimed by the assessee on account of employees contribution to PF ESIC well before the due date of filing return of income is allowable deduction. Since the amended provisions contained under section 43B read with section 36(1)(va) of the Act are not appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to as assessee ) by filing present appeal sought to set aside the impugned order passed by the National Faceless Appeal Centre(NFAC) [Commissioner of Income Tax (Appeals), Delhi] (hereinafter referred to as CIT(A)] on the grounds inter alia that: 1. The Hon. CIT(A) as well as Ld. A.O. ought to have allowed the PF and ESIC dues of Rs. 1,60,02,116/-, that were paid before filing of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... short the Act ). 3. Assessee carried the matter before the Ld. CIT(A) by way of filing appeal who has partly allowed the same. Feeling aggrieved from the impugned order the assessee has come up before the Tribunal by way of filing present appeal. 4. We have heard the Ld. Authorised Representatives of the parties to the appeal, perused the orders passed by the Ld. Lower Revenue Authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees contribution to PF ESIC well before the due date of filing return of income is allowable deduction. 9. Hon ble High Court of Bombay in case of Ghatge Patil Transporters Ltd. (supra) held that both employees and employer s contribution are covered under amendment to section 43B and covered under judgment of Hon ble Supreme Court in case of CIT vs. Alom Extrusions Ltd. (2009) 319 ITR 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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