2021 (2) TMI 527

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R PRASHANT MAHARISHI, A. M. 1. This appeal is filed by the assessee for Assessment Year 2014-15 against the order of the ld CIT(A)-28, New Delhi dated 29.06.2017, wherein, the amount of employees contribution was disallowed by the ld AO of Rs. 4,03,239/- applying the provisions of section 36(i)(va) and section 43B of the Act. 2. The facts of the case shows that the assessee is a company it f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ove sum has been paid before the due date of the filing of the return of income therefore, same is required to be allowed as deduction in the year in which the payment is made or if paid before the due date of filing of the return in the assessment year two it belongs to. The assessee contested that in view of the decision of the CIT Vs. Vinay Cements 213 CTR 268 and CIT Vs. Alom Extrusions 319 IT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h Court CIT Vs. Merchem Ltd 378 ITR 443. Therefore, the assessee is in appeal before us. 4. Despite notice to the assessee none appeared. Therefore, the issue is decided on the merits of the case as per information available on record. 5. The ld DR vehemently supported the order of the ld AO and ld CIT(A). 6. We have carefully considered the rival contentions and perused the order of the ....