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 IT Appeal No. 644 of 2007 Madan B. Lokur and S. Muralidhar, JJ 28 November 2007 P.L. Bansal for the Appellant Rakesh Gupta with Poonam Ahuja for the Respondent O...