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1 - 6 of 6 (0.02 seconds)The Employees' Provident Funds Scheme, 1952
Section 10 in The Employees' Provident Funds Scheme, 1952 [Entire Act]
Allied Motors Pvt. Ltd. vs . Cit (1997) 139 Ctr (Sc) 364, on 28 January, 2014
So, following the decision rendered
by Hon'ble Supreme Court in Allied Motors Private Limited
(supra), the ld. CIT (A) has rightly deleted the addition. Hence,
Ground No.5 is determined against the Revenue.
11 ITA No.64/Del./2014
GROUND NO.6
Section 139 in The Income Tax Act, 1961 [Entire Act]
Finance Act, 2013
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