TMI Blog2013 (2) TMI 41X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision in case of Alom Extrusions Limited (2009 (11) TMI 27 - SUPREME COURT) wherein it has been held that Second Proviso to Section 43B omitted by F.A, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively. Once that is so, the respondent-assessee was entitled to deduction in respect of employer and employee's contribution to ESI and Provident Fund as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4250/D/2007, for the assessment year 2003-04, claiming the following substantial question of law:- I. Whether, on the facts and circumstances of the case, the Hon'ble ITAT was right in law in upholding the order of the Ld. CIT(A) in deleting the addition of Rs.7,46,296/- made by the AO u/s 2(24)(x) read with Section 36(1)(va) of the Income Tax Act, 1961 on account of late payment of employees' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in law in upholding the order of the Ld. CIT(A) in deleting the additions made on account of late payments to provident fund, when it has itself held in its order passed by ITAT, 'H' Bench, New Delhi in ITA No. 2090/Del/2005 in the case of M/s SSP Ltd., 19-DLF Indl. Area-II, Faridabad for the Asstt. Year 2001-02 by relying upon the judgment of the Hon'ble Madras High Court in the case of CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A), the revenue filed an appeal before the Tribunal. The Tribunal vide order dated 10.7.2008 (Annexure A-3) dismissed the appeal. Hence the present appeal by the revenue. 4. We have heard the learned counsel for the appellant. 5. Learned counsel for the appellant could not dispute that the issue raised herein finally stands settled by the Apex Court judgment in Commissioner of Income Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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