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2018 (8) TMI 447 - AT - Income TaxAddition u/s 36(1)(va) r.w.s. 2(24)(x) for the late payment of Employees’ Contribution to PF/ESI - Held that:- While any delayed deposit of PF/ESI is to be disallowed, in terms of Hon’ble Gujarat High Court’s judgment in the case of Gujarat State Road Transport Corporation (2014 (1) TMI 502 - GUJARAT HIGH COURT), the question as to whether there is a delay or not may be decided by the Assessing Officer in the light of above observations by the coordinate bench. The assessee will get relief, if found admissible, on that basis. In the result, appeals of the assessee are allowed for statistical purposes.
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