https://www.taxtmi.com/caselaws?id=61882 The Tribunal allowed the appeal in part, deleting the disallowance of service charges paid to the Government of Kerala, disallowance under section 43B related to the employer's contribution to the provident fund, and directed the recalculation of interest under section 234B of the Income-tax Act, 1961. The Tribunal emphasized that the payment for service charges was made under a Government Order and was allowable as a business expenditure, clarified the timing requirements for deductions under section 43B, and upheld the levy of interest up to the date of regular assessment. en-us Tue, 14 Mar 1995 00:00:00 +0530 Sat, 15 Jan 2011 18:00:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61882 The Tribunal allowed the appeal in part, deleting the disallowance of service charges paid to the Government of Kerala, disallowance under section 43B related to the employer's contribution to the provident fund, and directed the recalculation of interest under section 234B of the Income-tax Act, 1961. The Tribunal emphasized that the payment for service charges was made under a Government Order and was allowable as a business expenditure, clarified the timing requirements for deductions under section 43B, and upheld the levy of interest up to the date of regular assessment. Case-Laws Income Tax Tue, 14 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61882