Case Law Details
Considering the fact that the learned Tribunal has granted relief to the assessee with respect to the amount of provident fund which the assessee deposited with the department within extended grace period under the Provident Fund Act, it cannot be said that the learned Tribunal has committed any error in granting the reliefs, which calls for interference by this Court.
Under particular Act or law, in the present case Provident Fund Act, if the assessee was entitled to make payment within the grace period and if within that grace period, its employer contributions have been deposited by the assessee, it cannot be said that the assessee has not deposited the amount with the department within the due date as prescribed under the Provident Fund Act. Under such circumstances, as such no error and/or illegality has been committed by the learned Tribunal in granting deduction to the assessee with respect to the amount deposited with the provident fund department within the extended period / grace period. Under the circumstances, no other issues are required to be considered. No question of law muchless any substantial question of law arises in the present Appeal.
HIGH COURT OF GUJARAT AT AHMEDABAD
TAX APPEAL NO. 36 of 2008
FOR APPROVAL AND SIGNATURE:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
