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2015 (4) TMI 623 - GUJARAT HIGH COURT

2015 (4) TMI 623 - GUJARAT HIGH COURT - TMI - 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 under the relevant Acts and the provisions of Section 43B are not applicable? - Held that:- Order passed by the learned tribunal is hereby quashed and set aside and the mater is remitted back to the file o .....

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towards the employers contribution and employees 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. SHAH AND S.H.VORA, JJ. FOR THE APPELLANT : MR NITIN K MEHTA, ADVOCATE FOR THE OPPONENT : MRS SWATI SOPARKAR, ADVOCATE JUDGMENT : (PER : HONOURABLE MR.JUSTICE M.R. SHAH) (1.0) Feeling aggrieved and dissati .....

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ctual payment during the relevant previous year? (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 relevant Acts and the provisions of Section 43B are not applicable? (2.0) Today, when the present Tax Appeal is taken up for final hearing, Shri Nitin Mehta, learned advocate appearing on behalf of the revenue h .....

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poration (Supra) and one another decision of the 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 the observations made by the Division Bench of this Court in the case of Gujarat State Road Transport Corporation (Supra) and Amoli Organics (P) Ltd (Supra) as still the Assessing Officer is required to bif .....

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