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TMI Blog2019 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... HIGH COURT]. This issue is decided in favour of the assessee and against the Revenue. Hence, disallowances/additions made by the AO on account of employees contribution to PF ESI are hereby deleted. - Appeal of the assessee is allowed. - ITA. No. 1064/JP/2018 - - - Dated:- 25-4-2019 - SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM For The Assessee : Shri Shambhu Lal Gupta (Adv.) For The Revenue : Smt. Anuradha (JCIT) ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A)-1, Jaipur dated 16.08.2018 for the Assessment Year 2014-15 wherein the assessee has taken t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under:- 4. So far as question No. 1 is concerned, the same is now covered by the decisions of this Court in Principal Commissioner of Income-Tax V/s Rajasthan state seed Corporation Ltd. [2016] 386 ITR 267 (Raj) wherein it has been held as under:- In so far as the expenditure incurred on State Renewal Fund is concerned, the said expenditure also goes to show that the renewal fund was set up by the State Government and was created with the object of providing a safety net for the workers likely to be effected by restricting in the State Public Enterprise and that a finding of fact has been recorded that the contribution made to the State Renewal fund is solely for the purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these decisions which were followed by the Hon ble jurisdictional High Court are in favour of the assessee however, in the conclusion in para 6 there is a typographical mistake wherein it is stated these issues decided in favour of the Department and against the assessee . The whole decision of the Hon ble High Court has to be considered in the context of the decision followed and the subsequent line which says it will be opened for the Department to recover the amount if the decision in their favour which means that in case of further appeal before Hon ble Supreme Court if decision is delivered in favour of the department, it can recover the amount. Therefore, even the decision which is relied upon the ld. CIT(A), it is in favour of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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