SAS IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL (LOD) NO.780 OF 2005 INCOME TAX APPEAL (LOD) NO.780 OF 2005 INCOME TAX APPEAL (LOD) NO.780 OF 2005 The Commissioner of Income Tax ..Appellant. V/s. M/s.Mutha Founders Pvt. Ltd. ..Respondent. Mr.B.M.Chatterji with P.P.Bhosale and P.S.Sahadevan for appellant. Mr.S.P.Kanuga for respondent. CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND OCTOBER, 2007. DATED : 22ND OCTOBER, 2007. DATED : 22ND OCTOBER, 2007. P.C. :- P.C. :- P.C. :- The appeal is in respect of the contributions under the Provident Fund Act. There is no dispute that full contributions were made within the grace period. Considering this, in our opinion, the amount paid within grace period would be within the due date and consequently, the question of law as framed would not arise. Appeal is accordingly disposed of. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.) (F.I.REBELL0, J.)