Deduction on actual payment – Payments towards PF and ESIC

January, 28th 2008
CIT vs Dharmendra Sharma
Citation 213 CTR 609Followed CIT vs Vinay Cement Ltd.
213 CTR 268;Deduction on actual payment – Payments towards PF and ESI The payments towards PF and ESI were made before the filing return but after a few days of the grace period. The Tribunal was right in deleting the disallowance. No substantial question of law involved.

High Court of Delhi

CIT vs Dharmendra Sharma

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