2018 (7) TMI 488

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.... the disallowance of Rs. 11,62,131/- by applying the provisions of Section 43B even though the appellant was admittedly accounting for the expenditure on a cash basis ?" 2. Mr. Joshi, Learned Counsel appearing in support of the Appeal at the final hearing seeks to urge the following re-framed question of law as a substantial question of law for our consideration : "Whether the Tribunal was justified in upholding the disallowance of Rs. 11,62,131/- by applying the second proviso to section 43B ?" 3. The above proposed question of law has been communicated to the respondent-Revenue. 4. Mr. Joshi, Learned Counsel appearing for the appellant, invites our attention to para-9 of the impugned order of the Tribunal wherein the benefit of deduct....

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.... the following:- (i) P.F. employer's contribution Rs. 44,433 P.F. employee's contribution Rs. 44,433 ii) Gratuity Fund for the calender year 1985 and 86 paid during the year Rs. 3,74,265 iii) Employer's Contribution for Superannuation fund Rs. 6,99,000 This is on the ground that the aforesaid payments have been made beyond due date for making payment as prescribed under the relevant Act under which the payment had to be made. (b). In this case, admittedly, the payments have been made beyond the due date as prescribed in the relevant Act, under which the aforesaid payments have been made. However, it is also undisputed that the payments have been made before the due date for filing the return of income under section 139 o....