2013 (4) TMI 787

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....L KUMAR YADAV: This appeal is preferred by the Revenue against the order of CIT(A) on a solitary ground that the CIT(A) has erred in law and on facts in not appreciating the fact that the provisions of section 43B of the Act are not applicable in respect of amount deposited by the employees as their contribution to PF etc. The appeal was taken up for consideration on 15/03/2013 but none appeared ....

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....ct and was of the view that on account of omission of second proviso to section 43B of the Act with effect from 01/04/2004, the amended provisions do not call for any disallowance of payments of the nature mentioned in section 36(1)(va) of the Act. He was also of the view that the amount deducted has been deposited before the due date of filing of the return of income, hence no disallowance u/s 43....