2014 (7) TMI 41

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.... is an appeal filed by the assessee arising from the order of learned CIT(A)-VI, Ahmedabad, dated 04.11.2010 and the solitary ground is reproduced below:     "The Ld. CIT(Appeals VI Ahmedabad has erred in law and on facts in passing appellate order dated 04/11/2010 for A.Y.2006-07 in the case of appellant by confirming the addition of Rs.3,67,042/- on account of late payment of P....

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....CIT(A) that the provisions of Section 40B are applicable in respect of employers contribution and not in respect of employees contribution. He has also mentioned that the amendment in Section 43B could not be applied for employees contribution. After discussing the provisions of Section 36(1)(va), he has held that in the absence of any order of the Jurisdictional High the addition was rightly made....

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..... Electronics Ltd. (supra) has decided this issue of payment of Employees contribution towardsw Provident Fund after considering the decision of Hon'ble Apex Court in the case of Vinay Cement (supra) and also distinguished the case law referred by the Ld. DR of Bombay High Court in Pamwi Tissues Ltd. (supra). Even now this issue has been considered by Hon'ble Apex Court in the case of CIT vs. Alom....

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.... PF and ESIC. 5. From the side of Revenue, learned DR has placed reliance on an order of Hon'ble Gujarat High Court pronounced in the case of CIT Vs. Gujarat State Road Transport Corporation, 41 taxmann.com 100 (Guj). 6. After perusal of the written submission furnished by the assessee along with the order of the Respected Co-ordinate Bench, in the light of the orders passed by the Revenue A....