2020 (3) TMI 123

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....are proposed as substantial questions of law, for consideration of this Court: "(i) Whether the Appellate Tribunal was right in law and in facts in confirming the disallowance under Section 36(a)(va) read with Section 2(24)(x) of the Income Tax Act, 1961, paid by the Appellate towards employees contribution to Provident Fund and Employees State Insurance? (ii) Whether the due date for payment of contribution to Provident Fund and Employees State Insurance Scheme is to be considered from 15 days from the close of every month in which the wages are disbursed or 15 days from the date from which the wages of the employees becomes due? 3. The appellant-assessee filed his return claiming deduction of Rs. 15,86,762/-, being amount paid toward....

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....ion of employees' contribution to PF and ESI, the same will not be deductable in computing income, under Section 28 of the Act. 9. Learned advocate Mr.Tanvish Bhatt appearing for the appellant submitted that the decision of this Court in case of CIT vs. Gujarat State Road Transport Corporation (Supra) is carried to the Hon'ble Supreme Court and the SLP is pending. It was further submitted that the assessee would like to keep the issue alive and hence preferred the appeal after considerable delay, which is already condoned by this Court. 10. It was submitted that in the case of M/s Checkmate Facility and Electronic Solutions Pvt. Ltd. versus Deputy Commissioner of Income Tax Circle 1 [Tax Appeal No.1256 of 2018], decided on 15th October, 2....