=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION INCOME INCOME INCOME TAX TAX TAX APPEAL NO.435 OF 2008 APPEAL NO.435 OF 2008 APPEAL NO.435 OF 2008 The Commissioner of Income Tax-9, Aayakar Bhavan, Mumbai 400 020 ...Appellant v/s M/s Pix Transmissions Ltd., Bandra (W), Mumbai 400 050 ...Respondents Mr J.S. Saluja for Appellant. Mr M. Subramanian with Mr V.S. Hedade for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 7TH OCTOBER 2008 7TH OCTOBER 2008 7TH OCTOBER 2008 =2= P.C.- 1. Admit on the following questions of law :- "(A) Whether on the facts and circumstances of the case, the ITAT is right in law to hold that the assessee is entitled to the deduction as it made the payment of contribution towards the provident fund and Employees State Insurance Corporation prior to filing of return on the ground of grace period although admittedly assessee fail to make payment within the stipulated period, when neither section 3891) nor section 32(A) provides for any period of grace under the Income Tax Act ? (B) Whether the ITAT is right in holding that the assessee was entitled for deduction u/s 80HHC for scrap sales and exchange rate difference, in view of the fact of the judicial pronouncement in the case of M/s K.K. Doshi and Co. (245 ITR 849), S.G. Zaveri Consultancy =3= Ltd. (243 ITR 854) and Sterling Foods 237 ITR 579) provides otherwise." . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)