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TMI Blog2015 (10) TMI 1516X X X X Extracts X X X X X X X X Extracts X X X X ..... amended first proviso provided that nothing contained in that section shall apply in relation to any sum which is actually paid by the assessee on or before the due date applicable in his case for furnishing the return of income under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in deleting the addition made under section 43B of the Act. Decided in favour of the assessee. - TAX APPEAL NO. 1832 of 2009 - - - Dated:- 24-8-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ. FOR THE APPELLANT : MR SUDHIR M MEHTA, ADVOCATE FOR THE RESPONDENT : MR SN DIVATIA, ADVOCATE JUDGMENT (PER : HONOURABLE MS.JUSTICE HARSHA DEVANI) 1. By this appeal under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43B of the Act as the assessee had failed to make provident fund contribution payments on due dates. The assessee carried the matter in appeal before the Commissioner (Appeals), who observed that the assessee had made payment of provident fund contribution before the due date of filing the return of income for the year and held that the payment of P.F. amount was allowable expenditure. He, accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come under sub-section (1) of section 139 in respect of the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return. The Supreme Court in the case of Commissioner of Income Tax Kolkata-III v. Alom Extrusions Limited, (2009) 319 ITR 306 held that the second proviso to section 43B of the Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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