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COMMISSIONER OF INCOME TAX Versus OCEAN AGRO (INDIA) LTD

2015 (4) TMI 623 - GUJARAT HIGH COURT

Payment made to PF & ESI - Whether the Appellate Tribunal was right in law and on facts in not appreciating the deduction of PF & ESI collected from employees can be allowed under Section 36(1)(va) if the payment was made within due date prescribed u .....

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rections under Section 36(1)(va) of the Act and with a direction to the Assessing Officer to pass an appropriate order in accordance with law and on its own merits and in light of the observations / decisions of this Court in the case of Gujarat Stat .....

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ees contribution and is also required to consider factually, whether the employees contribution was made within the grace period or not? - Decided in favour of revenue for statistical purposes. - TAX APPEAL NO. 503 of 2007 - Dated:- 24-3-2015 - M.R. .....

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sed by the learned Income Tax Appellate Tribunal, Ahmedabad, Bench C , Ahmedabad (hereinafter referred to as the ITAT ) dated 16/06/2006 in ITA No.4269/Ahd/2003, the revenue has preferred the present Tax Appeal to consider the following substantial q .....

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r? (B) Whether the Appellate Tribunal was right in law and on facts in not appreciating the deduction of PF & ESI collected from employees can be allowed under Section 36(1)(va) if the payment was made within due date prescribed under the relevan .....

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uestions of law involved in the present Tax Appeal are now concluded by the decision of the Division Bench of this Court in the case of Commissioner of Income Tax Vs. Gujarat State Road Transport Corporation reported in [2014] 366 ITR 170 (Guj). (3.0 .....

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he Division Bench of this Court in the case of The Commissioner of Income Tax, Valsad Vs. Amoli Organics (P) Ltd rendered in Tax Appeal No.36/2008, the matter will have to be remanded to the Assessing Officer to decide the issue afresh in light of th .....

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bution and employees contribution and is also required to consider factually, whether the employees contribution was made within the grace period or not? (4.) In view of the above, the impugned judgment and order passed by the learned tribunal is her .....

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