No disallowance u/s 43B if amount is deposited within grace period

Considering the fact that the learned Tribunal has granted relief to the assessee with respect to the amount of provident fund which the assessee deposited with the department within extended grace period under the Provident Fund Act, it cannot be said that the learned Tribunal has committed any error in granting the reliefs, which calls for interference by this Court.

Under particular Act or law, in the present case Provident Fund Act, if the assessee was entitled to make payment within the grace period and if within that gra

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