https://www.taxtmi.com/caselaws?id=13487 The High Court upheld the rulings of the Commissioner of Income-tax (Appeals) and the Tribunal in favor of the assessee regarding the payment of Employees State Insurance (ESI) and Provident Fund within the grace period allowed by the statute. Additionally, the Court agreed that the assessee could claim deduction for the amount actually paid as closure compensation due to the unit's closure following a government policy. The appeal was dismissed as no substantial question of law was found. en-us Fri, 09 Mar 2007 00:00:00 +0530 Fri, 29 May 2009 11:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13487 The High Court upheld the rulings of the Commissioner of Income-tax (Appeals) and the Tribunal in favor of the assessee regarding the payment of Employees State Insurance (ESI) and Provident Fund within the grace period allowed by the statute. Additionally, the Court agreed that the assessee could claim deduction for the amount actually paid as closure compensation due to the unit's closure following a government policy. The appeal was dismissed as no substantial question of law was found. Case-Laws Income Tax Fri, 09 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13487