ORISSA SPONGE IRON vs. AST.COMNR.I.TAX

The appeal is disposed of in the above terms

Bench: And Within The Due Date Of Filing Of Return U/S. 139(1) Of The Income Tax Act?”

disallowed it and added it back since it had not been paid within due date as prescribed under the EPF Act. 4. The Delhi High Court in CLT v. Aimil Ltd. (2010) 321 ITR 508 (Del) answered an identical question in favour of the Assessee and against the Department. The High Court followed the decision of the Supreme Court