2018 (3) TMI 1756

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....essee by issuing certain directions. 3. This court while admitting the appeals framed the following question of law:- 1. In D.B. Income Tax Appeal No. 10/ 2018 "I Whether in the facts and circumstances of the case and in law the ITAT was justified in deleting the addition of Rs. 20,00,000/- made on account of contribution made to State Renewal Fund ignoring the fact that contribution towards fund is not connected with the business but is diversion of Income and not allowable u/s. 37(1) of the IT Act?" II Whether in the facts and circumstances of the case and in law the ITAT was justified in deleting the addition of Rs. 126059/- made for depositing the employees' contribution to PF & ESI beyond the prescribed time lim....

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....(x) of the IT Act.?" 3. In D.B. Income Tax Appeal No. 12/ 2018 "I Whether in the facts and circumstances of the case and in law the ITAT was justified in deleting the addition of Rs. 20,00,000/- made on account of contribution made to State Renewal Fund ignoring the fact that contribution towards fund is not connected with the business but it is diversion of Income and not allowable u/s. 37(1) of the IT Act ?" II Whether in the facts and circumstances of the case and in law the ITAT was justified in deleting the addition of Rs. 124442/- made for depositing the employees' contribution to PF & ESI beyond the prescribed time limit provided in the respective Acts. III Whether in the facts and circumstances of the c....