2017 (5) TMI 1704

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....Smt. Suman Malik ORDER B. Ramakotaiah,  This is an appeal filed by Assessee against the order of CIT-1, Hyderabad dated 03-11-2016, on the issue of disallowance of expenditure pertaining to payment of ESI and EPF to an extent of Rs. 2,35,92,596/-. 2. Briefly stated, Assessee carries on business in the name of Jyothi Computer Services and filed return of income declaring total inco....

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....ed on various case law which were relied on before Ld. CIT(A) as under: 1. CIT vs Kicha Sugar Co., Ltd., 2013) 35 Taxmann.com 54 Uttarakhand High Court. 2. CIT vs AIMIL Ltd., (2010) 321 ITR 508 (Delhi High Court). 3. CIT, Shimla Vs Nipso Polyfabriks Ltd., (2013) 30 Taxmann.com 90 (Mimachal Pradesh High Court). 4. CIT vs Sabari Enterpirses (2008) 298 ITR 141 (Kar....

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.... that as seen from the A.O's order all the amounts were paid much before the due date of filing the return, however, she relied on the orders of A.O and CIT(A) to submit that amounts which are not paid within due dates of relevant Act will become income as per the provisions of the Act. 5. After considering rival contentions and perusing the facts on the record, we are of the opinion that the a....