2016 (3) TMI 1438 - SCH - Income Tax

Disallowance of payments of PF/ESIC paid beyond the due date prescribed under the relevant statutes - issue is squarely covered against the assessee by Gujarat High Court 2014 (1) TMI 502 - GUJARAT HIGH COURT wherein it was held that section 43B does not apply to employees contribution. HELD THAT - Leave granted.

Summary

The Supreme Court granted leave in the case with citation 2016 (3) TMI 1438 - SC Order. The judges were Hon'ble Mr. Justice Anil R. Dave and Hon'ble Mr. Justice Adarsh Kumar Goel. The legal representatives for the petitioner included Mr. S.Ganesh, Sr. Adv., and others, while the respondent was represented by Mr. Ranjit Kumar, SG, and others.