Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
14A r/w rule 8D of ` 54,893. Accordingly, we set aside the impugned order passed by the learned CIT(A) and allow the ground no.3, raised by the assessee. 9. The issue arising from ground no.4, relates to addition of ` 50,040, on account of delayed payment of employee’s contribution to Provident Fund. 10. The Assessing Officer while processing