2023 (10) TMI 779

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....in with Mr Abhijit Mittal, Mr Gaurav Kumar and Ms Shaivya Singh, Advs. For the Respondent Through: Mr Shailendra Singh, Sr. Standing Counsel with Ms Dacchita Shahi and Ms Anuja Pethia, Jr. Standing Counsels. RAJIV SHAKDHER, J. (ORAL): 1. We have heard the learned counsel for the parties. 2. According to us, the appeal requires to be admitted qua one issue which, according to us, arises....

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....epak Chopra, learned counsel, who appears on behalf of the respondent/assessee, says that in this particular matter, since the deposit of the employee's contribution towards the provident fund was made on 16.08.2018, following a National Holiday i.e., 15.08.2018, the deduction claimed would have to be allowed, as steps had been taken by the respondent/assessee towards the deposit of the said amoun....