TMI Blog2015 (5) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowance. Upon a consideration of the materials on the record, we do not find the said reasoning as unacceptable. - Decided against revenue. Delayed payment of employer’s contribution under Section 43B - Tribunal deleting the addition - Held that:- From a perusal of the order of the Tribunal, it is evident that while doing so it has relied upon a decision of the Supreme Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patna Bench, Patna in ITA No. 218/Pat/2007 with respect to assessment year 2003-04 by which the appeal of the Revenue has been dismissed. Learned counsel for the Revenue has sought to raise two issues of law before this Court. The first relates to 10% of expenditure on the doctors which was deleted by the CIT (Appeals) and subsequently upheld in appeal by the ITAT also. In support of the stand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deletion is not justified. From a perusal of the order of the Tribunal, it is evident that while doing so it has relied upon a decision of the Supreme Court dated 7.3.2007 in the case of CIT Vs. Vinay Cements Limited which decision has been reiterated in the case of Commissioner of Income Tax Vs. Alom Extrusions Ltd.: (2009) 319 ITR 306 (SC). In view of the law having been settled by the S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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