2021 (11) TMI 761

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER: The above appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), NFAC, Delhi [in short the 'Ld.CIT(A)] dated 25.04.2021 relating to assessment years 2019-20, passed, u/s 250(6) of the Income Tax Act, 1961 (hereinafter referred to as 'Act') 2. The solitary issue in the present appeal relates to a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reted the provisions of section 36(1)(va) of the Act to hold that the employees' contribution to ESI and PF paid before the due date of filing of return of income u/s 139(1) of the Act was allowable as deduction. There is no dispute vis-à-vis the aforesaid. The Revenue Authorities below have made the impugned adjustment on the basis of amendment to section 36(1)(va) and section 43B of the A....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tion. 4. We find that this issue has already been decided by ITAT, Delhi Bench, in the case of Insta Exhibition Pvt. Ltd Vs. Addl.CIT in ITA No.6941/Del/2017, dated 03.08.2021, and the ITAT, Hyderabad Bench in the case of Crescent Roadways Pvt. Ltd; Vs. DCIT in ITA No.1952/Hyd/2018, dated 01.07.2021 holding that the amendment to section 36(1)(va) and u/s 43B of the Act effected by the Finance Act....