2014 (3) TMI 942

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..... ureshi) 1. Appeal was admitted for consideration of following substantial question of law:- "Whether on the facts and circumstances of the case and in law Appellate Tribunal was right in upholding the payment of PF & ESIC made beyond due dates the filing of ROI are allowable as deduction though the due dates of making the payments in the relevant Acts is 15th and 21st of next months?" 2. The is .....

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..... Income-tax vs. Gujarat State Road Transport Corporation 2014(41) Taxmann.com 100 (Guj.). To that extent the question is answered against the assessee and in favour of the Revenue. For brief reference we may break up such contributions as available for the Assessment Year as under:-   A.Y.1998-99 PF Employee's contribution Rs.4,79,453 PF Employer's contribution Rs.5,31,449 ESIC Employee .....

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