2013 (12) TMI 1517

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..... , ITAT 161 OF 2013 - -
Income Tax
GIRISH CHANDRA GUPTA & JYOTIRMAY BHATTACHARYA, JJ. Mr. P.K. Bhowmik, Adv. For The Appellant Mr. J.P. Khaitan, Sr. Adv. For The Respondent ORDER The Cour .....

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..... ds the claim that "no expenditure" was made by the assessee. The contribution towards provident fund, even if deposited beyond the stipulated period, is allowable by virtue of the amendment and the d .....

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