Calcutta High Court
Cit(Appeals) vs Rei Six Ten Retail Ltd on 29 October, 2014
Author: Soumitra Pal
Bench: Soumitra Pal
ORDER SHEET
GA No.3265 of 2014
ITAT No.153 of 2014
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION ( INCOME TAX )
ORIGINAL SIDE
CIT(APPEALS), CENTRAL II, KOL-1
Versus
REI SIX TEN RETAIL LTD.
BEFORE:
The Hon'ble JUSTICE SOUMITRA PAL
The Hon'ble JUSTICE ARINDAM SINHA
Date : 29th October, 2014.
Appearance:
Mr. R. N. Bandopadhyay, Adv.
Mr. Aniket Mitra, Adv.
The Court : Heard Mr. R. N. Bandopadhyay, learned
Advocate for the appellant along with Mr. Aniket Mitra.
Let copies of the application for stay and memorandum
of appeal along with a copy of this order be served on the
respondent by 14th November, 2014 by speed post and affidavit of
service be filed on the next date of hearing.
Let the matter appear in the list under the heading "
New Application" on 26th November, 2014 when the learned Advocate for the appellant shall file affidavit of service.
The questions raised relate to whether employees' contribution towards Provident Fund and Employees state Insurance deducted by the employer and paid after the due date do not 2 qualify as a deduction under Section 36(1)(va) and also is not deductible under Section 43B of the Income Tax Act, 1961.
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) cs.