Principal Commissioner of Income-tax-1, Kolkata v. Garden Reach Shipbuilders and Engineers Ltd
[Citation -2019-LL-0826-77]
| Citation | 2019-LL-0826-77 |
|---|---|
| Appellant Name | Principal Commissioner of Income-tax-1, Kolkata |
| Respondent Name | Garden Reach Shipbuilders and Engineers Ltd. |
| Court | HIGH COURT OF CALCUTTA |
| Relevant Act | Income-tax |
| Date of Order | 26/08/2019 |
| Judgment | View Judgment |
| Keyword Tags | employees contribution to provident fund |
| Bot Summary: | The Court: The revenue/appellant has raised the following substantial question of law in this appeal: Whether on the facts and in the circumstances of the case learned tribunal in deleting the disallowance under Section 36(1)(va) of the Income Tax Act, 1961 on delayed deposit of employees contribution to provident fund is erroneous in law We find this issue is covered by the judgments and orders of our Court in ITA 12 of 2015 dated 12th August 2015 and in ITAT 245 of 2011, GA 2607 of 2011 dated 6th September, 2011 in favour of the assessee and against the revenue. According to us, no substantial question of law is involved in this appeal and we find no reason to admit this appeal. 2 Accordingly, this appeal and the stay application are dismissed. |