2018 (9) TMI 2009

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....r>Dated:- 10-9-2018<br>ITA 983/2018 - -<br>Income Tax<br>HON&#39;BLE MR. JUSTICE SANJIV KHANNA And HON&#39;BLE MR. JUSTICE CHANDER SHEKHAR For the Appellant : Mr. Sanjay Kumar, Advocate For the ....

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....e that the amount paid is allowed as an expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of Employee&#39;s Providen....