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2002 (12) TMI 36 - HC - Income Tax"1. Whether, the Tribunal was right in law in holding that there was certain amount of ambiguity over the expression '15 days from the close of the month' as defined in section 38 of the Employees' Provident Funds Scheme, 1952, vis-à-vis month in which salary becomes due to the employees and the salary is paid to the employee? - 2. Whether the Tribunal was right in law in reckoning the date of payment of salary (viz.) seventh of the succeeding month as the date from which the due date of payment to the Government of ESI and EPF dues and the delay thereon is to be considered? - 3. Whether, the Tribunal was right in law in holding that section 36(1)(va) yields to section 43B when the second proviso to section 43B is to be reckoned as defined in Explanation to clause (va) of sub-section (1) of section 36 ?" - The first two questions of law referred to us are answered in the negative, against the assessee and in favour of the Revenue. - Third question also has to be answered in favour of the Revenue and against the assessee
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