https://www.taxtmi.com/caselaws?id=205876 Disallowance under s.36(1)(va) r/w s.2(24)(x) for employees' PF contribution paid after the statutory due date was upheld because the amount was not credited to the fund within the due date prescribed in the Explanation to s.36(1)(va), and s.43B (a general provision) cannot override the specific condition in s.36(1)(va) or be invoked where deduction is otherwise not allowable; the AO's addition was restored by reversing the CIT(A). Rebate under s.88E was allowed on the entire STT since the assessee had net profit from combined capital market and F&O segments and s.88E contains no restriction of the kind applied by the AO; the CIT(A) was affirmed. Disallowance for contractor payments without TDS u/s 194C was sustained; the assessee's cross-objection failed. en-us Fri, 19 Nov 2010 00:00:00 +0530 Fri, 19 Dec 2025 18:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205876 Disallowance under s.36(1)(va) r/w s.2(24)(x) for employees' PF contribution paid after the statutory due date was upheld because the amount was not credited to the fund within the due date prescribed in the Explanation to s.36(1)(va), and s.43B (a general provision) cannot override the specific condition in s.36(1)(va) or be invoked where deduction is otherwise not allowable; the AO's addition was restored by reversing the CIT(A). Rebate under s.88E was allowed on the entire STT since the assessee had net profit from combined capital market and F&O segments and s.88E contains no restriction of the kind applied by the AO; the CIT(A) was affirmed. Disallowance for contractor payments without TDS u/s 194C was sustained; the assessee's cross-objection failed. Case-Laws Income Tax Fri, 19 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205876