TMI Blog2019 (6) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... ON [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] assessee did not deposit the amount of contribution with the PF Department / DSI Department within due date under the PF Act and/or ESI Act - There is no amendment in Section section 36(1)(va) and considering section 36(1)(va) as it stands, with respect to any sum received by the assessee from any of his employees to which the provisions of clause (x) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7840) For The Opponent (s) : None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short the Act, 1961 ) is at the instance of the Assessee and is directed against the order passed by the Appellate Tribunal, Ahmedabad D Bench dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for some of the months such contribution to PF as well as ESIC was within the due date as prescribed u/s 36(1) (va) if such due date is reckoned from the end of the month in which the salaries are paid? 3. The Tribunal in its impugned order has placed reliance on the decision of this Court in the case of CIT vs. Gujarat State Road Transport Corporation 265 CTR 64 and has ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to employees account in relevant fund on or before due date as prescribed in explanation to section 36(i)(va) the assessee shall not be entitled to deduction. In view of the above facts and the judicial findings, we uphold the decision of Ld. CIT(A). Accordingly, the appeal of the assessee is dismissed. 4. The issue is squarely covered by the aforesaid decision of this Court. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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