Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

269 ITR 285High Court2004#548 most cited

What is Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. authority for?

Employee contributions towards ESI and PF are allowable as a deduction if paid by the due date for filing the income tax return, even if paid after the statutory due dates prescribed under the respective ESI/PF Acts.

176

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2023.

Also referred to as

CIT v. Jairam & Sons · 269 ITR 285 · ESI contribution deduction · PF contribution deduction · employee contributions · Section 36(1)(va) · Section 43B · due date for payment · income tax return due date · allowability of deduction

Judgments citing Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd.

Bikaner Ceramics Private Limited, Bikaner vs. ADIT, CPC, Bangalore / ACIT, Circle-1, Bikaner

In the result, all the appeals of the assessees are allowed

ITA 60/JODH/2021[2019-20]Status: DisposedITAT Jodhpur27 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Mohangarh Engineers and Construction Company, Jodhpur vs. DCIT, Circle-1, Jodhpur

In the result, all the appeals of the assessees are allowed

ITA 59/JODH/2021[2015-16]Status: DisposedITAT Jodhpur27 Sept 2021AY 2015-16

Bench: Shri N.K.Saini & Shri Sandeep Gosianmohangarh Engineers & Vs The Dcit, Construction Company Circle -1, Jodhpur Jodhpur (Appellant) (Respondent) Pan:Aanfm4741R

Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

C G Technosoft Pvt. Ltd., Jodhpur vs. Asst. Director of Income Tax, Bengaluru

In the result, all the appeals of the assessees are allowed

ITA 52/JODH/2021[2019-20]Status: DisposedITAT Jodhpur27 Sept 2021AY 2019-20
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

C.G. Technosoft Pvt. Ltd., Jodhpur vs. ITO, Ward-3(1), Jodhpur

In the result, all the appeals of the assessees are allowed

ITA 49/JODH/2021[2018-19]Status: DisposedITAT Jodhpur27 Sept 2021AY 2018-19
For Appellant: Shri Arun Chordia, C.AFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

M/S Mplex Networks Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(4), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3371/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Sept 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 36(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 3370 & 3371/Bang/2018 Assessment years : 2013-14 & 2014-15 Mplex Networks Pvt. Ltd., Vs. The Assistant Commissioner No.109, 3rd Floor, K.H. Road, of Income Tax, Bengaluru – 560 027. Circle 4(1)(2), PAN: AAFCA 3629K Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Yogesh Joijode, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2021 Date of Pronouncement : 27.09.2021 O R D E R Per Chandra Poojari, Account…

M/S Mplex Networks Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3370/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Sept 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 36(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 3370 & 3371/Bang/2018 Assessment years : 2013-14 & 2014-15 Mplex Networks Pvt. Ltd., Vs. The Assistant Commissioner No.109, 3rd Floor, K.H. Road, of Income Tax, Bengaluru – 560 027. Circle 4(1)(2), PAN: AAFCA 3629K Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Yogesh Joijode, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2021 Date of Pronouncement : 27.09.2021 O R D E R Per Chandra Poojari, Account…

Ridhi Sidhi Mills (India) Pvt. Ltd., Pali vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessees are allowed

ITA 72/JODH/2021[2019-20]Status: DisposedITAT Jodhpur24 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Ridhi Sidhi Mills (India) Pvt. Ltd., Pali vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessees are allowed

ITA 71/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Manibhadra Udhyog, Pali vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 70/JODH/2021[2017-18]Status: DisposedITAT Jodhpur24 Sept 2021AY 2017-18

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2017-18 Manibhadra Udhyog, Vs. The Dcit, Pali Cpc, Banglore Pan No: Aagfm4258G Appellant Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Smt. Monisha, Jcit Dr Date Of Hearing : 28.09.2021 Date Of Pronouncement : 28.09.2021 आदेश/Order

For Appellant: Shri Amit Kothari, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 9. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the riv…

Swarup Ram, Jodhpur vs. ITO, Ward-1(1), Jodhpur

In the result, both the appeals of the assessees are allowed

ITA 66/JODH/2021[2019-20]Status: DisposedITAT Jodhpur24 Sept 2021AY 2019-20

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Akash Phophalia, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Swarup Ram, Jodhpur vs. ITO, Ward-1(1), Jodhpur

In the result, both the appeals of the assessees are allowed

ITA 65/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosain

For Appellant: Shri Akash Phophalia, CAFor Respondent: Smt. Monisha, JCIT DR
Section 139Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Inder Bahadur Gurung, Jodhpur vs. Jurisdictional Assessing Officer, ITO, W-3(2), Ju

In the result, all the appeals of the assessees are allowed

ITA 55/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

For Appellant: Shri Kapil Taparia and Miss Divya, CAsFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Muthia Muruganantham, Jodhpur vs. Jurisdicational Assessing Officer, ITO Ward-3(1), Jodhpur

In the result, all the appeals of the assessees are allowed

ITA 54/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

For Appellant: Shri Kapil Taparia and Miss Divya, CAsFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

Mohan Ram Chaudhary, Jodhpur vs. ITO, Ward-3(2), Jodhpur

In the result, all the appeals of the assessees are allowed

ITA 51/JODH/2021[2018-19]Status: DisposedITAT Jodhpur24 Sept 2021AY 2018-19

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

For Appellant: Shri Kapil Taparia and Miss Divya, CAsFor Respondent: Smt. Monisha, JCIT DR
Section 2Section 28Section 36Section 36(1)(va)Section 43Section 43B

…5] 378 ITR 443(Ker) (ii) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iv) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (v) CIT vs. Jairam & Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the ri…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…d, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee contribution to PF/ESI which is deposited beyond…

DCIT, Circle-II, Allahabad vs. Bharat Pumps & Compressors Ltd, Allahabad

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

…d, [2015] 378 ITR 443(Ker) (ii) CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. [2000] 242 ITR 114 (Ker) (iv) CIT v. GTN Textiles Ltd. [2004] 269 ITR 282 (Ker) (v) CIT v. Jairam & Sons [2004] 269 ITR 285 (Ker) 3. The impugned ESI/PF disallowance is directed to be deleted therefore. 4. This assessee's appeal is allowed.” We have observed that Hon'ble Jurisdictional High Court in the case of Sagun Foundry Private Limited (supra) has held that deduction is to be allowed for belated payment of employee contribution to PF/ESI which is deposited beyond…