Employee & Employer’s contribution to PF /ESI fund allowable if Paid before Due Date of ROI

HIGH COURT OF HIMACHAL PRADESH Commissioner of Income-tax, Shimla Versus Nipso Polyfabriks Ltd. IT APPEAL NO. 73 OF 2008 NOVEMBER 7, 2012 ORDER Deepak Gupta, J  Though the appeal was admitted on three questions of law, learned counsel for the parties agree that questions No. 2 and 3 already stand answered against the revenue by the judgment delivered by this Court in H.P. Tourism Development Corpn. Ltd. v. CIT [2010] 328 ITR 508 and, therefore, the only question of law which survives for decision is as follows: “1 Whether the Tribunal was correct in holding that amount...