2022 (5) TMI 443

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..... 018 (9) TMI 2009 - DELHI HIGH COURT] wherein held hat the amount paid is allowed as an expenditure 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 Insurance Scheme (ESI) as deemed income of employer under section 2(24)(x) - Decided in favour of assessee. - ITA No .....

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..... 36(1)(va) of Rs. 10,83,460/- is against facts and circumstances of the case, is against decided cases by Hon. Courts, therefore, is against provisions of the Income tax Act, 1961 and is also bad in law. 3. The assessee craves leave to amend, add or modify any grounds of appeal before the disposal of the appeal. FACTS OF THE CASE 3. Facts giving rise to the present appeal are that .....

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..... to EPF ESI. The issue is squarely covered by the judgement of Hon'ble Jurisdictional High Court of Delhi in the case of PCIT vs Pro Interactive Service (India) Pvt. Ltd. in IT A No. 983/2018 [Del] order dated 10.09.2018 held as under:- In view of the judgement of the Division Bench of Delhi High Court in Commissioner of Income Tax versus AIMIL Limited, (2010) 321 ITR 508 (Del.) the issu .....

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