2013 (12) TMI 1517

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.... ITAT 161 OF 2013 - -<br>Income Tax<br>GIRISH CHANDRA GUPTA & JYOTIRMAY BHATTACHARYA, JJ. Mr. P.K. Bhowmik, Adv. For The Appellant Mr. J.P. Khaitan, Sr. Adv. For The Respondent ORDER The Court....

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....s the claim that "no expenditure" was made by the assessee. The contribution towards provident fund, even if deposited beyond the stipulated period, is allowable by virtue of the amendment and the di....