2013 (4) TMI 696

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....pondent : Shri Rajarshi Dwivedy ORDER R. S. Syal (Accountant Member).- This appeal by the assessee is directed against the order passed by the Commissioner of Income-tax (Appeals) on August 16, 2011 in relation to the assessment year 2007-08. 2. Ground No. 1 of the appeal is against the confirmation of disallowance of Rs. 2,47,214 on account of the employer's contribution to provid....

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....id on February 5, 2007. The Assessing Officer made disallowance for the abovesaid two sums, which came to be upheld in the first appeal. 4. After considering the rival submissions and perusing the relevant material on record, we find that the hon'ble Supreme Court in the case of CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) has held that the amendment to the first proviso and omission....