TMI Blog2008 (2) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... the employer was not entitled to deduction – held that amendment is prospective and not retrospective - dismissal of the special leave petition cannot be said to be the law decided - 1034 of 2004 - - - Dated:- 4-2-2008 - F. I. REBELLO and R. S. MOHITE JJ. S. M. Shah with Sandeep Wasnik and P. S. Sahadevan for the appellant. A. K. Jasani for the respondent. JUDGMENT The judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year 2004-05. The section as it stood earlier was that the employers' contribution to provident fund if not paid within the due date the employer was not entitled to deduction. Considering the said judgment and the finding the appeal will have to be allowed. 3. On behalf of the respondents, however, learned counsel draws our attention to the judgment of the Gauhati High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Court and the Supreme Court was pleased to dismiss the special leave petition. 4. The learned counsel then draws our attention to the judgment of the Supreme Court in Supreme Court Employees Welfare Association v. Union of India [1989] 4 SCC 187 to point out that if the Supreme Court has given reasons for dismissing the special leave petition, that will attract article 14 of the Constitut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt on its own facts and that for a judgment to be a precedent it must contain the three basic postulates. A finding of material facts, direct and inferential. An inferential finding of fact is the inference which the judge draws from the direct or perceptible facts; (ii) statements of the principles of law applicable to the legal problems disclosed by the facts; and (iii) judgment based on the ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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