2012 (11) TMI 897

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..... nika Tyagi and B.V. Balaram Das for the Petitioner. K.V. Mohan, R.K. Raghavan and Rauf Rahim for the Respondent. ORDER Special Leave to Appeal (Civil) No. 30327 of 2008 1. Heard learned counsel on both sides. 2. Delay condoned. 3. Leave granted. 4. The civil appeals stand dismissed. 5. No order as to costs. ORDER Civil Appeal Nos. 5997 & 5998 of 2012 1. Heard learned counsel on both si .....

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..... e Tribunal Bangalore, in revenues ITA.Nos.460 and 461/Bang/2006 for the assessment years 2001-2002 and 2000-2001 respectively. 4. The grievance of the revenue is that proviso appended to section 43B of the Act permitting allowing of deduction of PF, ESI etc., subsequent to the close of the accounting period but before the return is filed, should not have been followed but disallowance must be uph .....

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