https://www.taxtmi.com/caselaws?id=406591 The Tribunal restored the case to the Commissioner of Income Tax (Appeals) to await the Supreme Court's decision in a related case, despite acknowledging a previous ruling against the assessee by the Gujarat High Court. The assessee's appeal was allowed for statistical purposes, with a 3-day delay in filing the appeal being condoned due to the non-availability of their accountant. The issue centered on the disallowance of PF/ESI contributions under section 36(1)(va) and the applicability of section 43B in the assessment year 2013-14. en-us Thu, 07 Jan 2021 00:00:00 +0530 Sat, 17 Apr 2021 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406591 The Tribunal restored the case to the Commissioner of Income Tax (Appeals) to await the Supreme Court's decision in a related case, despite acknowledging a previous ruling against the assessee by the Gujarat High Court. The assessee's appeal was allowed for statistical purposes, with a 3-day delay in filing the appeal being condoned due to the non-availability of their accountant. The issue centered on the disallowance of PF/ESI contributions under section 36(1)(va) and the applicability of section 43B in the assessment year 2013-14. Case-Laws Income Tax Thu, 07 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406591