1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO.664 OF 2008 The Commissioner of Income Tax Central – III. ...Appellant vs. Ness Technologies India Ltd. ...Respondent. --- Mr.Suresh Kumar, for appellant. --- CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED:26th September,2008. P.C.:- The question raised in this appeal relates to the disallowance under Section 43B of the Act in respect of the PF contribution made beyond the 2 stipulated period but within the grace period. Similar question raised in appeal being Tax Appeal No.14 of 2000 (C.I.T. V/s. Maharashtra State Seeds Corporation) has been dismissed by this Court on 25.1.2000. In view of the above, the appeal is dismissed. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)