https://www.taxtmi.com/caselaws?id=202861 The Tribunal held that the assessee is not entitled to deduction under section 36(1)(va) for employees' contribution to provident fund paid after the due date specified in the Explanation to section 36(1)(va) as section 43B cannot be used to allow a deduction not otherwise allowable under the Act. The Tribunal confirmed the AO's action by reversing the order of the learned C.I.T(A) and accordingly allowed the department's ground. The Revenue's appeal was allowed, and the orders of the Ld. CIT(A) were set aside, restoring that of the AO. en-us Fri, 07 Jan 2011 00:00:00 +0530 Wed, 20 Apr 2011 12:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202861 The Tribunal held that the assessee is not entitled to deduction under section 36(1)(va) for employees' contribution to provident fund paid after the due date specified in the Explanation to section 36(1)(va) as section 43B cannot be used to allow a deduction not otherwise allowable under the Act. The Tribunal confirmed the AO's action by reversing the order of the learned C.I.T(A) and accordingly allowed the department's ground. The Revenue's appeal was allowed, and the orders of the Ld. CIT(A) were set aside, restoring that of the AO. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202861