Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2019 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 998 - GUJARAT HIGH COURTDisallowance of deduction u/s.36(1)(va) r.w.s. 2(24)(x) - Employees' contribution to PF and ESI - failure to deposit before due date - HELD THAT:- A decided in DECO MICA LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX [2018 (10) TMI 1696 - GUJARAT HIGH COURT] assessee did deposit such amount of contribution towards PF & ESIC accounts, however, missed the deadline prescribed in the statutes for such purpose. On account of this, the Revenue did not permit deduction of such sum from the income of the assessee. Such disallowance thereupon became the subject matter of appeal before the Tribunal. The Tribunal dismissed the ground, relying upon the judgment of this Court in the case of Commissioner of Income-tax vs. Gujarat State Road Transport Corporation Limited, reported [2014 (1) TMI 502 - GUJARAT HIGH COURT] The question of law proposed in the present appeal is squarely covered by the aforesaid order passed by this Court. In such circumstances referred to above, this appeal, at this stage, is dismissed. However, if the Supreme Court reverses the judgement in the case of CIT vs. GSRTC (Supra), it would be open for the appellant to revive this appeal by filing an application for such purpose within three months from the date of the judgement. - Decided against assessee.
|