Commr. Of Income Tax-Ii, Gauhati vs Vinay Cement Ltd. on 7 March, 2007 Bench: S.H. Kapadia, P.K. Balasubramanyan ORDER Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. The special leave petition is dismissed. Commr. Of Income Tax-Ii, Gauhati vs Vinay Cement Ltd. on 7 March, 2007  1