2019 (4) TMI 2158

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....nt P.C.: 1. Revenue is in the appeal against the judgment of the Income Tax Appellate Tribunal ("the Tribunal" for short) raising following questions for our consideration:- "(i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in directing to allow the sum of Rs. 10,23,251/- on account of delay of employee's contribution to ESIC a....

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....vided by Finance Act, 2003 put on par the benefit of deductions of tax, duty, cess and fee on the one hand with contributions to various Employees' Welfare Funds on the other. All this came up for consideration before the Hon'ble Supreme Court in the case of Alom Extrusions Ltd. (supra). The Tribunal in the case at hand relied upon the said judgment. There is no reason to fault the order p....