In the result, appeal of the assessee is allowed for statistical purpose
Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) D.C.I.T. M/S Shree Durga Syntex Pvt. Ltd., Circle-2(1)(2), Block No. 129 & 175, Plot No. Z&E, R.S. Vs. Room No. 205, Aayakar No. 120, Tal: Jolva-394305, Dist- Surat. Bhavan, Majura Gate, Pan: Aabcd 8894 P Surat. Appellant Respondednt M/S Shree Durga Syntex Pvt. Ltd., A.C.I.T. Block No. 129 & 175, Plot No. Circle-4, Vs. Z&E, Jolva Rs No. 120 & 120/1, Surat. Surat-394305. Pan: Aabcd 8894 P Appellant Respondednt
43B and is only allowable as deduction u/s 36(1)(va) if paid by the due date prescribed under those Acts, accordingly disallowed Rs. 1,48,464/-. 9. Aggrieved by the additions in the assessment order, the assessee filed appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee filed detailed written submissions. The submission