2022 (2) TMI 1231

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.... O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) dated 19.10.2021 arising from the intimation order dated 21.03.2019 passed by the Deputy Commissioner of Income Tax, Central Processing Center. Bangalore, under Section 143(1) of the In....

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....judicial pronouncements including the decision of Hon'ble Delhi High court in the case of Pr.CIT vs. Pro Interactive Service (India) Pvt. Ltd. vide order dated 10.09.2018 in ITA No.983/2018. 4. Ld. DR for the Revenue relied upon the assessment order and the first appellate order. 5. On perusal of the records, we observe (hat the Assessing Officer has made the impugned addition on the ground that....

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.... extract of the judgment is reproduced as under: "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed a....

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....n to Assessment Year 2021-22 and subsequent years. Therefore the claim of deduction of contribution to Employee's State Insurance Scheme (ESI) and Provident Fund u/s.36(1)(va) could not he denied to the assessee in Assessment Year 2017-18 in quest ion on the basis of amendments made by Finance Act, 2021. For this proposition. we find support from the decision of the Co-ordinate Bench of Tribunal i....