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TMI Blog2019 (12) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... f Commissioner of Income Tax vs. Gujarat State Road Transport Corporation [ 2014 (1) TMI 502 - GUJARAT HIGH COURT] it is held that the learned tribunal has erred in deleting respective disallowances being employees contribution to PF Account / ESI Account made by the AO as, as such, such sums were not credited by the respective assessee to the employees accounts in the relevant fund or funds (in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act ), the appellant has challenged the order dated 18th February, 2019 passed by the Income Tax Appellate Tribunal, B Bench, Ahmedabad (hereinafter referred to as the Tribunal ) in ITA No.1300/AHD/2017 by proposing the following question stated to be substantial question of law: Whether on facts and evidence on record, the Tribunal has seriously erred in law in interpreting provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above and for the reasons stated above, and considering section 36(1)(va) of the Income Tax Act, 1961 read with sub-clause (x) of clause 24 of section 2, it is held that with respect to the sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section (2) applies, the assessee shall be entitled to deduction in computing the income referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act and/or in the ESI Fund under the ESI Act. 5. Thus, the Tribunal has merely applied the decision of the jurisdictional High Court to the facts of the present case. Under the circumstances, no question of law can be said to arise out of the impugned order passed by the Tribunal. 6. The appeal therefore, fails and is accordingly summarily dismissed. - - TaxTMI - TMIT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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