TMI Blog2013 (5) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... correctness of the order of the CIT(A)-4 Mumbai order is dated 14.03.12 and pertains to AY 2008-09. 2. The sole grievance of the revenue is that the CIT(A) has erred in deleting the addition of ₹ 17,90,191/- made u/s 43B on account of disallowance of Employees Contribution to Provident Fund. According to the revenue, the payments have been made after the due dates, therefore, the expendit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied upon certain judicial decisions to support its claim. Relying upon the decisions of Hon ble jurisdictional High Court in the case of BDPA Software 340 ITR 375, the CIT(A) allowed the claim of the assessee. Revenue is before us against this finding of the CIT(A) 6. Ld. DR supported the assessment order relying upon the decision of the Tribunal in the case of Bengal Chemical in ITA No. 168 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i High Court in the case of CIT vs. P M Electronics Ltd. 177 Taxman page -1 wherein the Hon ble Delhi High Court had the occasion to decide the following substantial questions of law. (a) Whether amounts paid on account of PF/ESI after due date are allowable in view of section 43B, read with section 36(1)(va) of the Act? (b) Whether the deletion of the 2nd Proviso to section 43 by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e view of the Supreme Court in Vinay Cement Ltd. s case (supra) as also the view of the Division Bench of this Court in Dharmendra Sharma s case (supra). 13. In these circumstances, we respectfully disagree with the approach adopted by a Division Bench of the Bombay High Court in Pamwi Tissues Ltd. s case (supra). 14. In these circumstances indicated above, we are of the opinion that no subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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