2008 (2) TMI 400

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....ivered by F. I. REBELLO J. - The Revenue has preferred the appeal on the following question: "The substantial question of law which arises in the present appeal is regarding the correct interpretation of sections 43B, 2(24)(x) read with section 36(1)(va) and as to the claim of deductions as claimed by the assessee in respect of the PF, EPF and ESIC contributions especially in the facts and circu....

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.... [2006] 284 ITR 619. The issue there was contribution of provident fund dues after closing of the accounting period, but before due date of filing returns. The assessment year was 1992-93. The Gauhati High Court followed its earlier judgments. The High Court in the appeal preferred by the Revenue was pleased to hold that they are inclined to review the decision in CIT v. Bharat Bamboo and Timber S....

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....n as held in Indian Oil Corporation v. State of Bihar [1987] 167 ITR 897 (SC) which does not indicate the grounds or reasons of dismissal by necessary implication it must be taken that the Supreme Court decided that it was not a fit case for a special leave petition. Based on this it is sought to be submitted that the Supreme Court while dismissing the special leave petition has given reasons and ....