Commissioner Of Income Tax vs M/S.Industrial Security & ... on 24 July, 2015
3. Disallowance u/s 36(1)(va)
The assessee delayed the payment of employees' contribution to welfare
funds for Rs.0.79 Lacs and therefore, the same were added back to
assessee's income u/s 36(1)(va). The Ld. CIT(A) deleted the same since
the payment was made well before due date of filing of return of income.
Aggrieved, the revenue is in further appeal before us.
We find that this issue is covered in assessee's favor by the decision of
Hon'ble High Court of Madras in CIT v. Industrial Security &
Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015].
Therefore, finding no infirmity in the impugned order, on this issue, we
dismiss the ground raised by the revenue.