2013 (2) TMI 922

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....his appeal by the revenue for the assessment year 2001-02, following questions of law are raised for our consideration :- i) Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in deleting disallowance u/s.43B being employee's contribution respectively to provident fund and ESI as the same were not deposited within the stipulated time ? ii) Whet....