https://www.taxtmi.com/caselaws?id=206118 Employer contributions made under statutory service regulations having the force of law fell within the exception to section 40A(9) because they were required by or under another law, so the payment was not disallowable. The additional ground on depreciation under Explanation 6 to section 43(6) raised a pure question of law and was admitted; however, because factual verification was still needed, it was remitted to the Assessing Officer for fresh consideration after hearing the assessee. en-us Tue, 23 Aug 2011 00:00:00 +0530 Wed, 12 Oct 2011 23:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206118 Employer contributions made under statutory service regulations having the force of law fell within the exception to section 40A(9) because they were required by or under another law, so the payment was not disallowable. The additional ground on depreciation under Explanation 6 to section 43(6) raised a pure question of law and was admitted; however, because factual verification was still needed, it was remitted to the Assessing Officer for fresh consideration after hearing the assessee. Case-Laws Income Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206118