2009 (9) TMI 69

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..... the view of section 43B - Deposit made by the employer of the employee’s contribution belatedly and contribution towards Employees’ State Insurance contribution, i.e., beyond the stipulated period under the Income-tax Act and under the Provident Fund Act and the Employees’ State Insurance Act cannot be treated as the income of the assessee under section 36(1)(va) read with section 2(24)(x) in view .....

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..... in holding that the deposit made by the employer of the employee's contribution belatedly and contribution towards Employees' State Insurance contribution, i.e., beyond the stipulated period under the Income-tax Act and under the Provident Fund Act and the Employees' State Insurance Act cannot be treated as the income of the assessee under section 36(1)(va) read with section 2(24)(x) in view of s .....

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..... et examined and leave itself is not given, we do not find it proper to admit and keep this appeal pending in this court on the premise of a special leave petition being pending examination by the Supreme Court and would rather dismiss the appeal at the admission stage itself following the judgment of the earlier Division Bench of this court in the case of CIT v. Sabari Enterprises [2008] 298 I .....

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