2009 (11) TMI 56

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....or the revenue. ORDER: 1. The revenue 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 circu....

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....fact that payments were not made by the assessee 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 s....

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....see within grace period of five days allowed under the PF 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 ....