2007 (3) TMI 221

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..... ch "E", New Delhi, in I.T.A. No. 2772/Del/2001 relevant for the assessment year 1997-98. The two questions that have been raised for our consideration relate to the payment of Employees State Insurance (ESI) and Provident Fund and closure compensation and notice fee payable to the workmen of the assessee. In so far as the first issue is concerned, it is not in dispute that the Employees State In .....

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..... its unit in Haryana due to the prohibition policy, the Commissioner of Income-tax (Appeals) allowed an amount of Rs. 45,32,012 which was the amount that was actually paid during the relevant previous year. The balance amount was disallowed by the Commissioner, accepting the view taken by the Assessing Officer, that even though the liability may have arisen it was not discharged by the assessee du .....

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