https://www.taxtmi.com/caselaws?id=69009 Employer contributions to a provident fund were treated as deductible where the three directors were validly enrolled under the Employees' Provident Funds Act, 1952 through the scheme's joint written request mechanism. Because the provident fund authorities called for and accepted rectification of the joint declaration, the fund qualified as a recognised provident fund under the Income-tax Act, 1961, and the disallowance was deleted. On the separate section 37(3A) issue, the first-year ground was not pressed, and for the second year the disallowance was modified to match the assessing authority's rectification after the provision had been omitted with effect from 1-4-1981. en-us Thu, 23 Nov 1989 00:00:00 +0530 Mon, 04 Apr 2011 15:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69009 Employer contributions to a provident fund were treated as deductible where the three directors were validly enrolled under the Employees' Provident Funds Act, 1952 through the scheme's joint written request mechanism. Because the provident fund authorities called for and accepted rectification of the joint declaration, the fund qualified as a recognised provident fund under the Income-tax Act, 1961, and the disallowance was deleted. On the separate section 37(3A) issue, the first-year ground was not pressed, and for the second year the disallowance was modified to match the assessing authority's rectification after the provision had been omitted with effect from 1-4-1981. Case-Laws Income Tax Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69009