TRIO TREND EXPORTS PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

In the result, both the appeals of the assessee are allowed

Bench: Shri A. T. Varkey & Shri Rajesh Kumar]

condone the delay and admit these appeals for hearing. 3. At the outset, the Ld. AR of the assessee pointed out that the only issue in these appeals are against the action of the Ld. CIT(A) confirming disallowance of employees’ contribution made to the respective funds of the Government under PF & ESI Act. According to the authorities below, since

TRIO TREND EXPORTS PVT. LTD.,KOLKATA vs. DCIT, CIR. 11(1), KOLKATA

In the result, both the appeals of the assessee are allowed