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TMI Blog2018 (3) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... erein it is categorically held that in the case of delayed deposit of employees contribution to PF, the same will not be deductable in computing income under section 28 of the Act. The law so laid down by the Hon ble jurisdictional High Court is binding on us. The mere fact that an appeal against the said decision is pending before the Hon ble Supreme Court does not dilute binding nature of this j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(A)-1, Vadodara, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2013-14. 2. The solitary grievance of the assessee is that the learned CIT(A) has erred in confirming the additions of ₹ 1,01,72,543/- (PF) and ₹ 15,14,548/- (ESI), which were added by the Assessing Officer with the aid of Section 36(1)(va) r.w.s. 2(24 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rajasthan State Beverages Corporation Ltd (supra), it is only elementary that when a SLP is dismissed by a non- speaking order, it does not constitute a law declared by Hon ble Supreme court, and as such, it is not binding under Article 141 of the Constitution of India. The authority, for this proposition, is contained in a series of judgments of Hon ble Supreme Court, including, inter alia, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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