Delhi High Court in the case of AIMIL Limited (2010) 321 ITR 508. The Ld.
A.R. submitted that prima facie adjustment under Section ... Delhi High Court in case of CIT vs. AIMIL
Ltd. (2010) 321 ITR 508 (Del.). But the decision of the Hon'ble Delhi High
Delhi High Court in the case of AIMIL
Limited (2010) 321 ITR 508. The Ld. A.R. further relied upon the following decisions
wherein
mentioned below:
(a) Hon'ble Delhi High Court in AIMIL Limited (2010) 321 ITR 508.
(b) Hon'ble Allahabad High Court in Sagun
mentioned below:
(a) Hon'ble Delhi High Court in AIMIL Limited (2010) 321 ITR 508.
(b) Hon'ble Allahabad High Court in Sagun
High Court of Delhi in CIT vs.
11
Aimil Ltd. (2010) 321 ITR 508 (Del) held as
under :-
"As soon as employees' contribution
against the
4
Bajrang Agro Industries Pvt. Ltd.
judgment of Gauhati High Court in George Williamson (Assam)
Ltd. and other connected appeals, observed ... Limited 's case (supra) and the Delhi High Court in AIMIL Ltd.'s
case (supra) and "The commissioner of Income
mentioned below:
(a) Hon'ble Delhi High Court in AIMIL Limited (2010) 321 ITR 508.
(b) Hon'ble Allahabad High Court in Sagun
that though the assessee had not deposited the
Shramik Nagrik Sahakari Bank Ltd..
ITA No. 201/IND/2022
A.Y. 2017-18
employees' contributions ... mentioned below:
(a) Hon'ble Delhi High Court in AIMIL Limited (2010) 321 ITR 508.
(b) Hon'ble Allahabad High Court in Sagun
Page 20 of 25
ITANo.275 to 277/Ind/2023
RVT Technologies Ltd.
9.5 Accordingly in view of the facts and circumstances as
discussed above ... judgments cited on behalf of the assessee
i.e., CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v.
Sabari Enterprises
Page 20 of 25
ITANo.275 to 277/Ind/2023
RVT Technologies Ltd.
9.5 Accordingly in view of the facts and circumstances as
discussed above ... judgments cited on behalf of the assessee
i.e., CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v.
Sabari Enterprises
