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TMI Blog2014 (7) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... g from the order of learned CIT(A)-VI, Ahmedabad, dated 04.11.2010 and the solitary ground is reproduced below: "The Ld. CIT(Appeals VI Ahmedabad has erred in law and on facts in passing appellate order dated 04/11/2010 for A.Y.2006-07 in the case of appellant by confirming the addition of Rs.3,67,042/- on account of late payment of PF and ESIC on account of employees contribut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of employers contribution and not in respect of employees contribution. He has also mentioned that the amendment in Section 43B could not be applied for employees contribution. After discussing the provisions of Section 36(1)(va), he has held that in the absence of any order of the Jurisdictional High the addition was rightly made by the AO. On the date of hearing, no one has appeared from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployees contribution towardsw Provident Fund after considering the decision of Hon'ble Apex Court in the case of Vinay Cement (supra) and also distinguished the case law referred by the Ld. DR of Bombay High Court in Pamwi Tissues Ltd. (supra). Even now this issue has been considered by Hon'ble Apex Court in the case of CIT vs. Alom Extrusions Ltd. (2009) 319 ITR 306 (SC) / (2009) 185 Taxman 416 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liance on an order of Hon'ble Gujarat High Court pronounced in the case of CIT Vs. Gujarat State Road Transport Corporation, 41 taxmann.com 100 (Guj). 6. After perusal of the written submission furnished by the assessee along with the order of the Respected Co-ordinate Bench, in the light of the orders passed by the Revenue Authorities, as well as the arguments of learned DR and the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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