2016 (8) TMI 1576

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....spect of employees' contribution to provident fund? 2. Other substantial questions of law though have been formulated but they are in the nature of submissions. Major question, as stated here-in-above, which is the substantial question of law, has been raised in this appeal. 3. Having heard learned counsel for both the sides and looking to the facts and circumstances of the case, it appears that the issues to be decided in this case is whether the contribution of the employees to the provident fund or other welfare fund, which has been duly recognized by the Income Tax Department and which are covered by Section 36(1) (va) could also be governed by second proviso of Section 43B of Income Tax Act so as to extend the date of deposit....

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....on is dismissed." 6. Thus in view of the decision rendered by Hon'ble Supreme Court in the case of CIT versus Alom Extrusions Ltd., reported in (2009) 319 ITR 306 (SC) and looking to the decision rendered by a Division Bench of this Court in Tax Appeal No. 42 of 2010 and Tax Appeal No. 15 of 2009 decided on 16th September, 2010 and also looking to the aforesaid dismissal of the special leave petition being Special Leave to Appeal (Civil) ..../2007 and CC 1934/2007 decided on 7th March, 2007, the amount deposited by this appellant for employees' contribution to the provident fund as well as employees' state insurance fund is covered under Section 43B of the Income Tax Act. Thus the aforesaid question of law is answered accordi....