Delhi HC upholds Revenue in EPF/ESI case, clarifies on income definition

The Delhi HC dismissed the appeal, holding in favor of the Revenue due to precedent. The court clarified that delayed EPF and ESI payments are not deemed income under Section 2(24)(x) of the Act.

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The Delhi High Court dismissed the appeal, stating that the issue is covered against the Revenue based on a previous judgement. The court emphasized that legislative intent does not consider belated payments of EPF and ESI as deemed income of the employer under Section 2(24)(x) of the Act.

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