2006 (6) TMI 71

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..... eals a common question of law raised is regarding interpretation of clause (b) of section 43B of the Income-tax Act, 1961, read with the second proviso to the said section and clause (va) of sub-section (1) of section 36 of the said Act. The matter relates to deposit of contributions made towards provident fund, etc., after the close of the accounting period but before the due date for filling of .....

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..... ellants as the amounts involved were small. Mr. Bhuyan has also drawn our attention to a contrary decision of the hon'ble Kerala High Court in the case of CIT v. South India Corporation Ltd. [2000] 242 ITR 114. Mr. Bhuyan, has, therefore, prayed that the matter may be reviewed by this court. Dr. Saraf appearing for the respondents, on the other hand, has submitted that in the meantime, the re .....

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