2018 (2) TMI 2065

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..... em to be subject to deduction under Section 36(1)(va) - HELD THAT:- ITAT went by the previous decision of this Court in Commissioner of Income Tax v. AIMIL Ltd. Ors. [ 2009 (12) TMI 38 - DELHI HIGH COURT] That judgment had relied upon the Supreme Court ruling in Commissioner of Income Tax v. Vinay Cement Ltd. [ 2007 (3) TMI 346 - SC ORDER] . Since the issue is covered by rulings of this Cour .....

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..... the Employees State Insurance Act, 1948. The ITAT went by the previous decision of this Court in Commissioner of Income Tax v. AIMIL Ltd. Ors. (2010) 321 ITR 508 (Del.). That judgment had relied upon the Supreme Court ruling in Commissioner of Income Tax v. Vinay Cement Ltd. (2009) 313 ITR 1 (SC). Since the issue is covered by rulings of this Court and the ITAT merely applied the ratio in tho .....

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