TMI Blog2007 (11) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... MENT 1. The Revenue is aggrieved by an order dated 12th October, 2006 passed by the Income Tax Appellate Tribunal, Delhi Bench "F", New Delhi ("the Tribunal") in ITA No. 2413/Del/2004 relevant for the Assessment Year 2001-2002. 2. The case relates to the addition of an amount of Rs.10,37,737/- and Rs.1,88,172/- made by the Assessing Officer on account of delayed payment of Provident Fund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eme Court and by an order dated 7 th March, 2007, the Supreme Court observed that it was concerned with the law as it stood prior to the amendment of Section 43-B of the Act. The Assessee was entitled to claim the benefit provided under Section 43-B of the Act for that period particularly in view of the fact that he had contributed to provident fund before filing the return. Accordingly, the SLP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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