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2021 (3) TMI 522 - KARNATAKA HIGH COURTDisallowance u/s 43B(b) - belated remittance of employees contribution towards PF and ESI to the Government account beyond the dates prescribed in the respective laws - whether tribunal was right in allowing the deduction when matter is pending before Supreme Court to decide whether 43B includes both employers and employees contribution? - Held that:- When the matter was taken up today, learned counsel for the assessee submitted that the issue involved in this appeal is squarely covered by a decision of this Court in M/s.Essae Teraoka P. Ltd., Vs. DCIT, [2014 (3) TMI 386 - KARNATAKA HIGH COURT] The aforesaid submission made on behalf of learned counsel for the assessee could not be disputed by learned counsel for the revenue. - Decided against revenue.
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