Tribunal held that  in the assessee’s case for the assessment year 2006-07 had held that the issue pertaining to contribution towards provident fund and employees’ State insurance was decided against the Department in CIT v. State Bank of Bikaner and Jaipur [2014) 363 ITR 70 (Raj) (HC) . The Department had preferred a special leave petition against the decision before the Supreme Court. Therefore the appeals were to be disposed of making them subject to that final judgment of the Supreme Court on the question in the pending special leave petition. Relying on the order of the Tribunal in the assessee’s case there was no interference.( AY.2007-08)