M/S. TRUFORM ENGINEERS,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will

SUPRIYA PACKAGING PVT LTD,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the aforesaid appeals of the assessee are allowed