2006 (6) TMI 71

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....y P.G. Agarwal J.-In all these appeals a common question of law raised is regarding interpretation of clause (b) of section 43B of the Income-tax Act, 1961, read with the second proviso to the said section and clause (va) of sub-section (1) of section 36 of the said Act. The matter relates to deposit of contributions made towards provident fund, etc., after the close of the accounting period bu....

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....e above decision was preferred by the appellants as the amounts involved were small. Mr. Bhuyan has also drawn our attention to a contrary decision of the hon'ble Kerala High Court in the case of CIT v. South India Corporation Ltd. [2000] 242 ITR 114. Mr. Bhuyan, has, therefore, prayed that the matter may be reviewed by this court. Dr. Saraf appearing for the respondents, on the other hand,....