https://www.taxtmi.com/caselaws?id=383347 The Court allowed the tax case appeals, setting aside the orders of both the CIT(A) and the Tribunal. The matters were remanded to the CIT(A) for a fresh consideration due to conflicting decisions by different High Courts on the disallowance of employee contributions to PF and ESI funds beyond due dates. The Court emphasized the need to review evolving legal principles and issued instructions for a fresh decision, leaving substantial questions of law open for further examination. The absence of representation by the respondent-assessee during proceedings due to pending liquidation proceedings was noted. en-us Mon, 08 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 08:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383347 The Court allowed the tax case appeals, setting aside the orders of both the CIT(A) and the Tribunal. The matters were remanded to the CIT(A) for a fresh consideration due to conflicting decisions by different High Courts on the disallowance of employee contributions to PF and ESI funds beyond due dates. The Court emphasized the need to review evolving legal principles and issued instructions for a fresh decision, leaving substantial questions of law open for further examination. The absence of representation by the respondent-assessee during proceedings due to pending liquidation proceedings was noted. Case-Laws Income Tax Mon, 08 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383347