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2018 (10) TMI 1632 - HC - Income TaxDeductibility of Employees’ contribution towards Provident Fund, ESI, etc. - appellant did not dispute that the issue on hands is squarely covered by this Court in the case of CIT v. GSRTC [2014 (1) TMI 502 - GUJARAT HIGH COURT] but submitted that the appeal is pending against the judgment of the High Court before the Supreme Court and SLP has been granted Held that:- Two clear ways are possible to enable the assessee to get benefit of the judgment of the Supreme Court, in case the High Court judgment is reversed. One is to dismiss this appeal and allow the assessee to approach the Supreme Court; like some other assesses would have. The other way is to make some arrangement under which without filing the appeal, the assessee would also be able to claim the benefit of the judgment. Looking to the smallness of the disputed amount, we adopt the latter option by providing as under:- This appeal at this stage is dismissed. However, if the Supreme Court reverses the judgment in the case of CIT vs. GSRTC [2014 (1) TMI 502 - GUJARAT HIGH COURT], 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 judgment.
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