https://www.taxtmi.com/caselaws?id=65661 The ITAT upheld the CIT(A)'s decisions on various disallowances and deductions, allowing payment to Assam Tribune Sports Club as employee welfare, 'Biswakarma Puja' expenditure for employee morale, and contributions to provident fund, family pension fund, and E.S.I. under Section 43B. However, it directed that employees' contributions should be allowed on a payment basis in the subsequent year. Both the Revenue's appeal and the assessee's cross-objection were dismissed. en-us Mon, 31 Jul 2000 00:00:00 +0530 Fri, 18 Feb 2011 12:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65661 The ITAT upheld the CIT(A)'s decisions on various disallowances and deductions, allowing payment to Assam Tribune Sports Club as employee welfare, 'Biswakarma Puja' expenditure for employee morale, and contributions to provident fund, family pension fund, and E.S.I. under Section 43B. However, it directed that employees' contributions should be allowed on a payment basis in the subsequent year. Both the Revenue's appeal and the assessee's cross-objection were dismissed. Case-Laws Income Tax Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65661