https://www.taxtmi.com/caselaws?id=63168 The Tribunal dismissed the appeal for the assessment year 1997-98, affirming the disallowance of tax deductions for payments made on behalf of expatriate employees due to lack of contractual obligation. For the assessment year 1998-99, the appeal was partly allowed. The Tribunal directed the AO to verify and allow deductions for employer's and employees' provident fund contributions, considering amendments to section 43B and the grace period under section 2(24)(x). No costs were awarded. en-us Fri, 16 Jun 2006 00:00:00 +0530 Mon, 04 Mar 2024 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63168 The Tribunal dismissed the appeal for the assessment year 1997-98, affirming the disallowance of tax deductions for payments made on behalf of expatriate employees due to lack of contractual obligation. For the assessment year 1998-99, the appeal was partly allowed. The Tribunal directed the AO to verify and allow deductions for employer's and employees' provident fund contributions, considering amendments to section 43B and the grace period under section 2(24)(x). No costs were awarded. Case-Laws Income Tax Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63168