2018 (9) TMI 2009

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Income Tax
HON'BLE MR. JUSTICE SANJIV KHANNA And HON'BLE MR. JUSTICE CHANDER SHEKHAR For the Appellant : Mr. Sanjay Kumar, Advocate For the Respondent : Mr. Ravi Gupta, Mr. P.C .....

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..... penditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee's Provident Fund (EPD) and Employee's State Insu .....

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