TaxTMI 
TaxTMI 
2013 (12) TMI 525
X X X X Extracts X X X X
X X X X Extracts X X X X
.... order passed by Ld. CIT(A)-13, Mumbai 02/09/2010 for assessment year 2006-07. The grounds of appeal read as under: "On the facts and in the circumstances of the case: 1. The learned Commissioner of Income Tax (Appeals) erred in directing the learned Assessing Officer to disallow u/s. 14A of the Income Tax Act, 1961 amount calculated in the manner specified in the appellate order. 2. The learne....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Rs.7,06,882/- made by the learned Assessing Officer in respect of employees contribution towards Provident Fund and Employee' State Insurance Corporation paid to the concerned authorities within the grace period. 5. The learned Commissioner of Income Tax (Appeals) erred in not considering the ground regarding disallowance u/s.36(1)(va) of the Income Tax Act, 1961 in respect of employees contrib....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... a copy of the said decision on our record and copy was also given to Ld. DR. While deciding the issue regarding disallowance under section 14A of the Act the observations of the Tribunal in the said decision are as under: "2. Ground No.1 is with reference to application of provisions of Section 14A r.w.rule 8D. Consequent to the decision of the HonbIe Bombay High Court in the case of Godrej Boyc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Officer, this ground becomes academic in nature and accordingly dismissed." 3. The issue raised in Ground No.4 to 5 was decided with the following observations. "5. Ground No.4 pertains to disallowance of Rs.4,26,016/- towards employees contribution paid within the grace period. The CIT (A) while confirming the disallowance however, did not allow the amount paid within the grace period. Since th....