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2018 (10) TMI 1696

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.... by the assessee to challenge the judgment of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} dated 22nd March 2018. The issue pertains to Assessment Year 2014-15 and the sole question raised by the assessee in this appeal concerns deductibility of a sum of Rs. 15,82,265/= which was the employees' contribution towards Provident Fund, ESI, etc. It appears that the assessee did d....

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....granted. The amount involved is not very large and it would be extremely expensive for the assessee to carry this in appeal before the Supreme Court. He, therefore, suggested that the benefit of this judgment of the Supreme Court may be made available to the assessee; as and when rendered and in case, the judgment of the High Court is reversed. Two clear ways are possible to enable the appellant....