2022 (5) TMI 1555

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.... For the Revenue : Shri Chintamani V. Dingankar, D.R. ORDER PER KULDIP SINGH, JUDICIAL MEMBER: Appellant M/s. Haldiram Foods International Pvt. Ltd. (hereinafter referred to as 'assessee') by filing present appeal sought to set aside the impugned order passed by the National Faceless Appeal Centre(NFAC) [Commissioner of Income Tax (Appeals), Delhi] (hereinafter referred to as CIT(A)] on the....

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.... consideration, after due date prescribed under the PF/ESIC Act and thereby made the addition of Rs.1,60,02,116/- under section 36(1)(va) of the Income Tax Act, 1961 (for short 'the Act'). 3. Assessee carried the matter before the Ld. CIT(A) by way of filing appeal who has partly allowed the same. Feeling aggrieved from the impugned order the assessee has come up before the Tribunal by way of fil....

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....n case of CIT V. Ghatge Patil Transporters Ltd. 368 ITR 749 by confirming the order passed by the Tribunal that deduction claimed by the assessee on account of employees contribution to PF & ESIC well before the due date of filing return of income is allowable deduction. 9. Hon'ble High Court of Bombay in case of Ghatge Patil Transporters Ltd. (supra) held that both employees' and employer's cont....