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TMI Blog2018 (10) TMI 1696X X X X Extracts X X X X X X X X Extracts X X X X ..... ch sum from the income of the assessee - HELD THAT:- As assessee did deposit such amount of contribution towards PF ESIC accounts, however, missed the deadline prescribed in the statutes for such purpose. On account of this, the Revenue did not permit deduction of such sum from the income of the assessee. Such disallowance thereupon became the subject matter of appeal before the Tribunal. The Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AL ORDER Mr. Akil Kureshi This Appeal is filed by the assessee to challenge the judgment of the Income Tax Appellate Tribunal, Ahmedabad {"Tribunal" for short} dated 22nd March 2018. The issue pertains to Assessment Year 2014-15 and the sole question raised by the assessee in this appeal concerns deductibility of a sum of ₹ 15,82,265/= which was the employees' contribution towards Provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court before the Supreme Court and SLP has been granted. The amount involved is not very large and it would be extremely expensive for the assessee to carry this in appeal before the Supreme Court. He, therefore, suggested that the benefit of this judgment of the Supreme Court may be made available to the assessee; as and when rendered and in case, the judgment of the High Court is reversed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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