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<h1>Court allows late provident fund contribution, rejects disallowance under section 14A.</h1> The High Court of Calcutta dismissed the appeal challenging the disallowance of contribution towards provident fund and under section 14A of the Income ... The contribution towards provident fund, even if deposited beyond the stipulated period, is allowable by virtue of the amendment and the disallowance under section 14A of the Income Tax Act, 1961 is plainly contrary to the provisions of the statute. The High Court of Calcutta dismissed the appeal challenging the disallowance of contribution towards provident fund and under section 14A of the Income Tax Act, 1961. The Court held that the contribution is allowable even if deposited late and the disallowance under section 14A is against the statute provisions. No new legal points were raised in the appeal.
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