https://www.taxtmi.com/caselaws?id=281370 The appeal challenging the CIT(A)-1, Vadodara's order on the assessment under section 143(3) of the Income-tax Act, 1961 for the assessment year 2013-14 was dismissed. The additions made by the Assessing Officer for late payment of Employees' Contribution to PF/ESI were confirmed. The Tribunal upheld the decision citing the precedent set by the High Court in the case of CIT vs. Gujarat State Road Transport Corporation, where delayed deposits of employees' contributions to PF were not deductible in computing income under section 28 of the Act. The appeal was dismissed on 22nd March, 2018. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sun, 16 Jun 2019 06:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281370 The appeal challenging the CIT(A)-1, Vadodara's order on the assessment under section 143(3) of the Income-tax Act, 1961 for the assessment year 2013-14 was dismissed. The additions made by the Assessing Officer for late payment of Employees' Contribution to PF/ESI were confirmed. The Tribunal upheld the decision citing the precedent set by the High Court in the case of CIT vs. Gujarat State Road Transport Corporation, where delayed deposits of employees' contributions to PF were not deductible in computing income under section 28 of the Act. The appeal was dismissed on 22nd March, 2018. Case-Laws Income Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281370