2002 (11) TMI 19

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..... ore the 'due date' as defined in the Explanation to section 36(1)(va)? - 2. Whether, Tribunal is right in law in holding the' due date' as defined in the Explanation to clause (va) of section 36(1) has application only in respect of any sum received by the assessee as contribution to the provident fund, etc., which the assessee as employer has to remit to the respective account? - 3. Whether, asse .....

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..... before the 'due date' as defined in the Explanation to section 36(1)(va)? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding the' due date' as defined in the Explanation to clause (va) of section 36(1) has application only in respect of any sum received by the assessee as contribution to the provident fund, etc., which the assessee as employer .....

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