https://www.taxtmi.com/caselaws?id=33347 The appellate authority upheld the deletion of disallowances under various sections for late payments of contributions by the assessee, citing compliance within the grace period allowed by relevant Acts. The court emphasized that payments made within the grace period were deductible, dismissing the Revenue's challenges and affirming that the Assessing Officer exceeded jurisdiction in changing the orders. The due date interpretation encompassing the grace period was supported, leading to the dismissal of the appeal as no substantial legal question arose from the ITAT's decision. en-us Mon, 04 Feb 2008 00:00:00 +0530 Wed, 06 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33347 The appellate authority upheld the deletion of disallowances under various sections for late payments of contributions by the assessee, citing compliance within the grace period allowed by relevant Acts. The court emphasized that payments made within the grace period were deductible, dismissing the Revenue's challenges and affirming that the Assessing Officer exceeded jurisdiction in changing the orders. The due date interpretation encompassing the grace period was supported, leading to the dismissal of the appeal as no substantial legal question arose from the ITAT's decision. Case-Laws Income Tax Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33347