https://www.taxtmi.com/caselaws?id=78953 Employees' contribution to provident fund and ESI, when deducted by the employer and deposited by the date of filing the return, was treated as deductible. The Court followed its earlier decision on the same question and held that the binding precedent had already resolved the controversy against the revenue. Applying that prior view, the issue was answered in favour of the assessee, and the assessment question stood concluded on deductibility of the employees' contribution. en-us Tue, 14 Sep 2010 00:00:00 +0530 Mon, 27 Dec 2010 22:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78953 Employees' contribution to provident fund and ESI, when deducted by the employer and deposited by the date of filing the return, was treated as deductible. The Court followed its earlier decision on the same question and held that the binding precedent had already resolved the controversy against the revenue. Applying that prior view, the issue was answered in favour of the assessee, and the assessment question stood concluded on deductibility of the employees' contribution. Case-Laws Income Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78953