2018 (11) TMI 1938 - HC - Income Tax

Failure to pay the employees' contribution under the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 and the Employees State Insurance Act, 1948 before the due date provided under the said enactments - HELD THAT - The issue raised in the above I.T. Appeal is covered against the assessee in Popular Vehicles and Services Pvt. Ltd 2018 (8) TMI 133 - KERALA HIGH COURT Hence following the aforesaid decision, the questions of law are answered against the assessee and in favour of the Revenue.

Summary

The Kerala High Court judgment in 2018 (11) TMI 1938 ruled against the appellant in an income tax appeal, citing a previous decision in Popular Vehicles and Services Pvt. Ltd., C.I.T., [2018] 406 ITR 150 (Ker.). The questions of law were answered in favor of the Revenue, leading to the rejection of the appeal.