2010 (9) TMI 169

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..... Ltd. (2009 -TMI - 35276) and decided against the revenue - appeal is dismissed - 427 of 2010 - - - Dated:- 14-9-2010 - CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Vivek Sethi, Advocate for the appellant. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the assessee under Section 260-A of the Income Tax Act, 1961 (for short, " .....

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..... law in holding so, when the employees contribution deducted by the employer becomes employer's income under section 2(24)(x) of the Income Tax Act, 1961 and is admissible for deduction under section 36(1)(va) of the Income Tax Act, 1961 subject to its payment within the due dates under the relevant enactments.?" 2. It is not disputed that same issue was gone into by this Court in I.T.A No.325 of .....

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