https://www.taxtmi.com/caselaws?id=125614 The Court upheld the ITAT decision, directing the revenue to accept ESI and PF payments and allow deductions as claimed by the assessee in the return. The Court dismissed the revenue's appeals based on precedent, clarifying the application of the proviso to section 43B of the Income-Tax Act and emphasizing adherence to legal provisions and past judicial decisions in determining deductions for PF and ESI payments. en-us Wed, 09 Apr 2008 00:00:00 +0530 Fri, 26 Oct 2012 18:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125614 The Court upheld the ITAT decision, directing the revenue to accept ESI and PF payments and allow deductions as claimed by the assessee in the return. The Court dismissed the revenue's appeals based on precedent, clarifying the application of the proviso to section 43B of the Income-Tax Act and emphasizing adherence to legal provisions and past judicial decisions in determining deductions for PF and ESI payments. Case-Laws Income Tax Wed, 09 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125614