2019 (7) TMI 1092

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....he Respondent : SRI. SHAMSUDHEEN V K, GOVERNMENT PLEADER AND SRI. JOSE JOSEPH, STANDING COUNSEL JUDGMENT C. K. ABDUL REHIM, J. The question of law raised in the above Income Tax Appeal is mainly that, whether delayed payments of the employees' contribution made to the Employees Provident Fund Account, is an allowable deduction under section 36(1) (Va) of the Income Tax Act, 1961. 2. We ....