TMI Blog2009 (11) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... tribution towards provident fund, which was disallowed on the ground that payment was beyond the stipulated date. The CIT (A) upheld that claim of the assessee by referring to explanation to Section 43B, read with Explanation to Section 36(1)(va) and Section 2(24)(x) of the Act with further observation that the payment was within the due date, as per circular issued under the Employees Provident F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 260A of the Income Tax Act, 1961 (for short, "the Act") against the order dated 3.10.2008 of the Income Tax Appellate Tribunal, Chandigarh Bench 'D' in I.T.A. No.2860/DEL/2007 for the assessment year 2003-04, proposing to raise following substantial question of law:- "I. Whether, on the facts and in the circumstances of the case, the Ld. ITAT is right in law in upholding the order of the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y which the assessee was required to make payments in contravention of the decision in the case of CIT vs. Pamwi Tissues Limited 215 CTR 150 (Bom.)?" 2. The assessee claimed deduction in respect of payment of contribution towards provident fund, which was disallowed on the ground that payment was beyond the stipulated date. The CIT (A) upheld that claim of the assessee by referring to explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered opinion that no interference is called for in the order of Ld CIT (A) because this addition was deleted by the Ld CIT (A) by following the judgment of Hon'ble Madras High Court rendered in the case of CIT v. Selan Spg. Mills Ltd. As reported 258 ITR 360 wherein it has been held that PF contribution paid within the grace period are deductible." 5. Learned counsel for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f judgment of Gauhati High Court in Commissioner of Income Tax v. George Williamson (Assam) Ltd. [2006] 284 ITR 619 against which SLP was dismissed and which was followed in judgment of Delhi High Court in Commissioner of Income Tax v. Dharmendra Sharma. [2008] 297 ITR 320 with which we respectfully agree. No substantial question of law arises. The appeal is dismissed. (ADARSH KUMAR GOEL) J ..... X X X X Extracts X X X X X X X X Extracts X X X X
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