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TMI Blog2019 (7) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in the case of CIT Vs. M/s.Merchem Lt [ 2015 (9) TMI 560 - KERALA HIGH COURT] held in favour of the Revenue. Similarly, another Division Bench of the Kerala High Court in the case of Popular Vehicles Services Private Limited Vs. CIT, Ernakulam [ 2018 (8) TMI 133 - KERALA HIGH COURT] has recently taken note of all the earlier decisions including the decisions, which have been referred to by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he question of law raised in the above Income Tax Appeal is mainly that, whether delayed payments of the employees' contribution made to the Employees Provident Fund Account, is an allowable deduction under section 36(1) (Va) of the Income Tax Act, 1961. 2. We take note of the fact that the question now stands decided against the appellant/assessee and in favour of the Department/Revenue, by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision in CIT V. Vinay Cement Ltd, 213 CTR 268. Both the judgments mentioned are concerned with the law as it stood prior to the amendment of Section 43B of the Income Tax Act, 1961. Therefore, we are of the opinion that those decisions are not applicable with respect to the present dispute. Under the above mentioned circumstances, we are of the opinion that interference with the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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