https://www.taxtmi.com/caselaws?id=67606 Deemed interest on withdrawal from an assessee's own provident fund was treated as interest to self and therefore outside section 24(1)(vi) of the Income-tax Act, so the deduction was rejected in principle. However, the record suggested that part of the provident fund may have represented employer contribution, which could not be treated as the assessee's own amount. That portion required verification by the assessing authority, and any allowable deduction had to be examined only to that extent. en-us Fri, 06 Sep 1985 00:00:00 +0530 Fri, 11 Mar 2011 15:51:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67606 Deemed interest on withdrawal from an assessee's own provident fund was treated as interest to self and therefore outside section 24(1)(vi) of the Income-tax Act, so the deduction was rejected in principle. However, the record suggested that part of the provident fund may have represented employer contribution, which could not be treated as the assessee's own amount. That portion required verification by the assessing authority, and any allowable deduction had to be examined only to that extent. Case-Laws Income Tax Fri, 06 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67606