2009 (11) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e has preferred this appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 3.10.2008 of the Income Tax Appellate Tribunal, Chandigarh Bench 'D' in I.T.A. No.2860/DEL/2007 for the assessment year 2003-04, proposing to raise following substantial question of law:- "I. Whether, on the facts and in the circumstances of the case, the Ld. ITAT is right in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... within the prescribed "due dates" by which the assessee was required to make payments in contravention of the decision in the case of CIT vs. Pamwi Tissues Limited 215 CTR 150 (Bom.)?" 2. The assessee claimed deduction in respect of payment of contribution towards provident fund, which was disallowed on the ground that payment was beyond the stipulated date. The CIT (A) upheld that claim of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Act and hence we are of the considered opinion that no interference is called for in the order of Ld CIT (A) because this addition was deleted by the Ld CIT (A) by following the judgment of Hon'ble Madras High Court rendered in the case of CIT v. Selan Spg. Mills Ltd. As reported 258 ITR 360 wherein it has been held that PF contribution paid within the grace period are deductible." 5. Learned co....