2013 (7) TMI 1096

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....eal preferred by the Revenue is directed against the order of the CIT(A)-IV, Hyderabad dated 18/01/2013 for assessment year 2008-09 wherein the revenue has raised the following substantive ground: "The learned CIT(A) erred in holding that the assessee's contribution towards EPF & ESI are allowable as deduction, if the same are paid within the due date for filing return of income oblivious o....

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....nts Ltd. [2009] 313 ITR (St) 1 (SC). 2. CIT Vs. AIMIL Ltd., [2010] 321 ITR 508 (Del.) 3. The CIT(A) following decision of the ITAT, Delhi Bench in the case of ACIT Vs. Shakti Bhog Foods P. Ltd. in ITA No. 2777 to 2781/Del/2010 dtd. 28/06/2011, allowed the assessee's claim of EPF & ESI. 4. Aggrieved, the revenue is in appeal before us. 5. After hearing both the parties and perusing ....