9911796707
TMI Blog2008 (1) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of the learned CIT(A)-XX New Delhi dt.18th Aug., 2004for the asst. yr. 2001-02. 2. Shri Madhu Sudan Sahni, advocate, chartered accountant appeared for the assessee whereas Dr. Devender Singh, Departmental Representative represented the Revenue. 3. The only effective ground taken in this appeal is as under: "The learned CIT(A) was not justified to uphold the disallowance of PF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2000 31-10-2000 August 42,780 15-9-2000 31-10-2000 September 42,280 15-10-2000 31-10-2000 Dec., 39,846 15-1-2001 24-1-2001 Jan., 2001 42,183 15-2-2001 2-6-2001 Feb. 41,074 15-3-2001 13-7-2001 March 38,896 15-4-2001 12-8-2001 -------- Total: 3,68,842 ------------------------------------------------------------- E.S.I.C. ------------------------------------------------------------- Apr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Hon'ble Delhi High Court in the case of CIT vs. Dharmendra Sharma (2007) 213 CTR 609 (Del). It was clarified by the learned counsel appearing on behalf of the assessee that all the payments were made before the due date for filing of the return. 7. We have carefully considered the entire material on record and the rival submissions. In the case of M/s Peeson Corporation Ltd., Del ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution is paid before the due date of filing the return. If on verification the same is found to be correct the addition to this extent in this regard may be reduced. 31. In this view of the matter, agreeing with the submissions of the learned Departmental Representative for the Revenue, the issue involved in this regard to this extent is restored to the file of AO for verification and compliance. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to employers' contribution towards PF and ESIC, if on verification. it is found that the payment was made before the due date for filing the return under s. 139(1) for the relevant assessment year. So far as employees' contribution is concerned, it is not covered under s. 43B but has to be treated as assessee's income under s. 2(24)(x) and the same will be allowable as deduction in the year in wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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