1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY O. O. C. J. INCOME TAX APPEAL NO.833 OF 2009 The Commissioner of Income Tax, City-8. ...Appellant. Vs. M/s.Konega International Pvt.Ltd. ...Respondent. .... Mr.D.A.Athavle for the Appellant. Mr. Atul K.Jasani for the Respondent. ..... CORAM : DR.D.Y.CHANDRACHUD AND J.P.DEVADHAR, JJ. January 18, 2010. P.C. : The appeal was admitted on the following substantial question of law: “ Whether, on the facts and circumstances of the case and in law, the Tribunal was correct in deleting the balance disallowance made u/s.43B of I.T.Act on the ground that second proviso to section 43B had been omitted by Finance act, 2003 due to which any sum payable by the assessee by way of contribution to provident fund on or before the due date for furnishing return of income shall be allowed as deduction?” The question is covered against the Revenue, by the judgment of the Supreme Court in CIT vs. Alom Extrusions Ltd., (2009) 319 ITR 306 (SC). Counsel appearing on behalf of the Revenue accepts this position. In the circumstances, the question 2 of law shall stand answered against the Revenue, in terms of the aforesaid judgment of the Supreme Court. The appeal is dismissed. There shall be no order as to costs. ( Dr.D.Y.Chandrachud, J.) ( J.P.Devadhar, J.)