2022 (11) TMI 1428

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....hanty, Sr DR. ORDER PER BENCH This is an appeal filed by the assessee against the order of the Id CIT(A), NFAC, _ Delhi dated 12.5.2022. in Appeal No. ITBA/NFAC/S/250/2022-23/10430140216(1) for the assessment year 2018-19. 2. Shri K.K.Bal Id AR appeared for the assessee and Shri S.C. Mohanty, ld Sr DR appeared for the revenue. 3. It was submitted by Id AR that the issue involved in ....

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....Hon'ble Supreme Court to be not allowable u/s. 36(1)(va) of the Act. It was the submission that the Hon'ble Supreme Court in paras 52 & 53 has also categorically held that the provisions of section 43B would not apply to the employees' contribution to PF and ESI. 5. We have considered the rival submissions. Admittedly, the Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd(supra) h....

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....sidering the arguments of Id AR, has restored the issue to the file of the Assessing officer with the following directions: "6. Liberty is granted to the Id AR to make all submissions in respect of allowability of disallowed contribution of the employees to PF and ESI under other relevant provisions in the interest of justice. This direction is being given because Id AR has submitted that....