9911796707
TMI Blog2023 (10) TMI 779X X X X Extracts X X X X X X X X Extracts X X X X ..... Shaivya Singh, Advs. For the Respondent Through: Mr Shailendra Singh, Sr. Standing Counsel with Ms Dacchita Shahi and Ms Anuja Pethia, Jr. Standing Counsels. RAJIV SHAKDHER, J. (ORAL): 1. We have heard the learned counsel for the parties. 2. According to us, the appeal requires to be admitted qua one issue which, according to us, arises for consideration. 3. Resultantly, the appeal is admitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see, says that in this particular matter, since the deposit of the employee's contribution towards the provident fund was made on 16.08.2018, following a National Holiday i.e., 15.08.2018, the deduction claimed would have to be allowed, as steps had been taken by the respondent/assessee towards the deposit of the said amount on 14.08.2018. 6. Mr Puneet Rai, learned senior standing counsel, who a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amed via the order dated 12.01.2023, which is extracted hereinabove, is answered against the appellant/revenue and in favour of the respondent/assessee. 10. Accordingly, the appeal is closed, in the aforesaid terms." 5. In view of what is stated hereinabove, the question of law, as framed, is answered in favour of the appellant/assessee and against the respondent/revenue. 6. Accordingly, the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
