Delay in depositing employee’s contribution to PF – ITAT refers matter back to CIT(A)

Soul Clothing Pvt. Ltd. Vs DCIT (ITAT Surat) We note that the issue involved in the present appeal of assessee is covered against the assessee, as the assessee has not deposited Employees Provident Fund (EPF) with the prescribed authority within stipulated time, therefore as per the judgment of the Hon’ble Gujarat High Court in the case of Gujarat State Road Transport Company (supra), the issue had already been decided by the Hon’ble jurisdictional High Court against the assessee. However, we note that co-ordinate Bench of ITAT, Ahmedabad in the case of M/s Unicorn Remedies Pvt. Lt...