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2019 (12) TMI 267 - GUJARAT HIGH COURTAddition u/s 36(1)(v)(a) read with section 2(24)(x) - disallowances being employees contribution to PF Account / ESI Account - HELD THAT:- A perusal of the impugned order passed by the Tribunal reveals that the Tribunal has merely applied the decision of this court in the case of Commissioner of Income Tax vs. Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] it is held that the learned tribunal has erred in deleting respective disallowances being employees contribution to PF Account / ESI Account made by the AO as, as such, such sums were not credited by the respective assessee to the employees accounts in the relevant fund or funds (in the present case Provident Fund and/or ESI Fund on or before the due date as per the explanation to section 36(1)(va) of the Act i.e. date by which the concerned assessee was required as an employer to credit employees contribution to the employees account in the Provident Fund under the Provident Fund Act and/or in the ESI Fund under the ESI Act. No question of law
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