2013 (12) TMI 1517

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.... The Respondent ORDER The Court : The Assessing Officer disallowed the contribution made by the assessee towards provident fund to the extent of a sum of Rs. 1,92,913/- on the ground that the deposit was made beyond the stipulated time. The Assessing Officer also disallowed the expenditure under section 14A of the Income Tax Act, 1961 without first recording that he was not satisfied with....