TMI Blog2018 (9) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the ‘due date’ as prescribed under the respective Act having regard to the month of disbursement of salary/wages and also the grace period available under the relevant Acts. It is thus broadly the case of the assessee that the relevant ‘due date’ for making payment of contribution has to be seen not with reference to the relevant months relatable to wages/salary but the month of its actual dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant Member And Smt. Madhumita Roy, Judicial Member For the Appellant : Shri Prakash D. Shah, A.R. For the Responden : Shri Saurabh Singh, Sr. D.R. ORDER PER PRADIP KUMAR KEDIA - AM: The captioned appeals have been filed by the assessee against the respective orders of the CIT(A) arising in the assessment order passed by the Assessing Officer (AO) under s. 143(3) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice at the outset that the decision of the Hon ble Gujarat High Court in the case of CIT vs. Gujarat State Road Transport Corporation 366 ITR 170 (Guj) is against the assessee on the first principles. The Hon ble Gujarat High Court considered the question with respect to the disallowance of amount being employees contribution to PF account/ESIC contribution, which admittedly, the assessee in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be taken into account. In this regard, we observe that the co-ordinate bench of Tribunal in Kanoi Paper Industries Ltd. vs. ACIT 75 TTJ 448 has observed that the relevant due date in such a case is to be seen with reference to the month of the actual disbursement of wages/salaries. We also are of the view that grace period available under the respective Acts should be taken into acco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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