2017 (9) TMI 1711

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....DER PER S. S. GODARA, JUDICIAL MEMBER This assessee's appeal for assessment year 2010-11 arises against the CIT(A)-9, Ahmedabad's order dated 12.01.2015, in case no. CIT(A)- XI/447/Addl.CIT.R-5/13-14, in proceedings u/s. 143(3) of the Income Tax Act, 1961; in short "the Act". Heard both sides. Case file perused. 2. The assessee's first substantive grievance challenges both the lower authorit....

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....ground challenges correctness of both the lower authorities' action disallowing/adding a sum of Rs. 3,85,810/- u/s. 36(1)(va) r.w.s. 2(24) of the Act on account late payment of employees' contribution to PF & ESI in question. There is no dispute that hon'ble jurisdictional high court's decision in CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj) upholds such a disallowance....