2015 (8) TMI 1451

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..... 0 - CALCUTTA HIGH COURT] - Decided in favor of assessee. - ITA 12 of 2015 - - - Dated:- 12-8-2015 - Hon'ble JUSTICE SOUMITRA PAL AND Hon'ble JUSTICE MIR DARA SHEKO For the Petitioner-Mr. P. Dudhoria, Adv. Mr. J. P. Khaitan, Sr. Adv. Mr. Siddharth Das, Adv. For the Respondent- Mr. C. S. Das, Adv. JUDGMENT The Court: This appeal was admitted on the following substantia .....

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..... t is submitted by Mr. Khaitan, learned senior advocate, appearing on behalf of the respondent that whether employees contribution to Provident Fund would call for deduction under Section 43B(b) of the Income Tax Act, 1961 came up for consideration in C.I.T. Circle-I, Kolkata vs. Vijay Shree Ltd.: 224 Taxman 12 [Cal.] wherein Court held that the amount paid for employees contribution beyond due dat .....

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..... nt passed by the Calcutta High Court. Since we find that the issues stand covered by the judgment of the jurisdictional Court in C.I.T. vs. Vijay Shree [supra], the question no. 1 is answered in the negative, in favour of the respondent and against the appellant. The question no.2 is answered in the affirmative, against the appellant and in favour of the respondent. The appeal is dismissed. .....

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