Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (4) TMI 707 - AT - Income TaxContribution to PF/ESI by employer - Disallowance u/s 36(1)(va) or 43B - HELD THAT:- AR of the assessee fairly submits that issue of disallowance under section 36(1)(va) raised by the assessee is covered against him by the decision of Hon'ble Gujarat High Court in case of CIT vs. Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] - However, instead of keeping the matter alive, the case was restore to Ld. CIT(A) to give effect to the order of the Tribunal in accordance with the decision of Hon'ble Supreme Court in SLP in Gujarat State Road Transport Corporation CORPORATION - Thus we restore the case to the file of the Ld. CIT(A) to follow the outcome of SLP in case of GSRTC (supra).
|