2019 (7) TMI 1092

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The Respondent : SRI. SHAMSUDHEEN V K, GOVERNMENT PLEADER AND SRI. JOSE JOSEPH, STANDING COUNSEL JUDGMENT C. K. ABDUL REHIM, J. The 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... T.A.No.1035/2009), allowing an appeal filed by the assessee on the same subject matter. In the said judgment, this Court had followed 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X