JUDGMENT :

1. Leave granted. Berger Paints India Ltd. vs. Commissioner of Income Tax, Kolkata-IV and Another, Civil Appeal No. 2830 of 2016 was the lead matter while hearing this batch of appeals. However, the parties agreed to treat Checkmate Services Pvt. Ltd. vs. Commissioner of Income Tax, C.A. No. 2383 of 2016, as the lead appeal, for convenience. In all these appeals, the common question involved is with respect to the interpretation of Section 36(1)(va) and Section 43B of the INCOME TAX ACT , 1961 (hereinafter “IT Act”) and whether the appellant assessees are entitled to deduction of amounts deposited by them towards contribution in terms of The Employees’ Provident Funds and Miscellaneous