https://www.taxtmi.com/caselaws?id=293227 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. en-us Mon, 10 Sep 2018 00:00:00 +0530 Sat, 30 Jan 2021 23:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293227 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. Case-Laws Income Tax Mon, 10 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293227