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TMI Blog2014 (11) TMI 634X X X X Extracts X X X X X X X X Extracts X X X X ..... evy of penalty for breach and recovery of non-payment in terms thereof as statutorily enforceable under the Industrial Disputes Act, 1947 - the contributions were made complying with the statutory requirement for providing medical benefits to the workers of the assessee under Standing Orders and Rules duly certified under the provisions of the Industrial Employment (Standing Orders) Act, 1946 is undisputed - by reason of the facilities provided by the assessee, the provisions of the Employees’ State Insurance Act does not apply to its Batanagar factory premises – the order of the Tribunal is upheld – Decided against revenue. - ITA 468 OF 2004 WITH ITA 219 OF 2009, ITA 24 OF 2009 - - - Dated:- 12-11-2014 - SOUMITRA PAL AND ARINDAM SINHA, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heard Mr.Nizamuddin, learned advocate for the revenue in support of this appeal and Mr.Sinha, learned advocate in support of ITA 219 of 2009, Mrs.Das De, learned advocate in support of ITA No.24 of 2009 and Mr.J.P.Khaitan, learned Senior Advocate appearing for the respondent in this appeal. We find the Tribunal by allowing the appeal from which this appeal being ITA 468 of 2004, hereinafter referred to as the said appeal , was preferred, had held as under : The relevant facts are that the assessee debited a sum of ₹ 59,49,766 as payment to Bata Workers Sickness Benefit Society (BWSBS). Since the issue involved in the appeal filed by the assessee has already been considered by the Tribunal in the assessee s own case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an submitted the assessee was involved in setting up the said society the Bata Workers Sickness Benefit Society, a copy of the constitution of which he handed up to this Court. The objects of the said society are as under : 3. The objects for which the Society is established are :- (a) to provide relief for members during sickness, (b) to provide medicines and medical attendance in all cases of sickness. (c) to provide medical and clinical facilities to the members. (d) to establish, undertake, superintend, administer, and contribute to any hospital with a view to give further facilities to the members. (e) to diffuse among its members information of all matters affecting health and sanitation and to print, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Court in exercising writ jurisdiction in the case of Bata India Ltd. v. Inspecting Assistant Commissioner of Income-tax Ors. : 249 ITR 491 (Cal) where it was held as under : Besides, on the merits, the materials which are unimpeachable in character produced before me, I am satisfied that the petitioner has been given deduction lawfully and on a justified ground. The certified standing order has been produced before me and in terms of the certified standing order the assessee-writ petitioner has paid the aforesaid fund for the medical benefit of the employee to an another body. In the previous assessment years, deduction of the same head has been allowed. There was no question about it. There is neither any subsequent dev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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