2015 (5) TMI 1156

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....the Respondent : Mr. Jitendra Singh ORDER P.C. : 1. When this appeal was placed before us for admission, it is stated in all fairness that the question at page 7 now stands answered partially and to the extent of deleting payment of provident fund against the Revenue in terms of the Division Bench judgment of this Court dated 11th July, 2014 in Income Tax Appeal No.399 of 2012. That is....

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....)(va) of the Act. 2. Mr. Malhotra has produced for our perusal, a Division Bench judgment in the case of this very assessee (supra). Having perused the said judgment, we find that a view different than the said Division Bench judgment cannot be taken. Eventually payments made and after the grace period are held to be permissible deductions simply because the amounts viz. contributions of the em....