TMI Blog2002 (10) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... tion referred to us at the instance of the Revenue is : 1. Whether, on the facts and in the circumstances of the case, the Tribunal is correct in law in holding that the assessee is entitled to deduction of the amount representing the employer's contribution to provident fund, family provident fund, even though the payment was not made within the time specified in the second proviso to s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osses and irrespective of the question being answered in favour of the assessee or the Revenue, answer to these questions will have no revenue implications. We are not inclined to return the questions only on that ground as the reference had already been made at the instance of the Revenue. 3. As regards the first question, this Court has held in the case of CIT vs. Shri Ganapathy Mills Co. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the assessee may have an opportunity to place those instructions which had not been placed before the Tribunal and the issue be re-determined by the Tribunal after giving that opportunity to that assessee. 5. Having regard to the fact that the assessee is a co-operative society which is said to have incurred losses in the past and is a society which operates under the control of the Director ..... X X X X Extracts X X X X X X X X Extracts X X X X
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