https://www.taxtmi.com/caselaws?id=234273 The High Court upheld the decisions of the Appellate Authority and the Tribunal, dismissing the appeal. The Assessing Officer's error in interpreting the "due date" as fixed by the Provident Fund Authority was rectified by considering the provisions of section 43(B)(b) of the Act. The judgment emphasizes the importance of timely deposits to the Provident Fund Authority to avail deductions and clarifies the interplay between different sections of the Income Tax Act in determining the treatment of such payments. en-us Mon, 20 May 2013 00:00:00 +0530 Fri, 25 Oct 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234273 The High Court upheld the decisions of the Appellate Authority and the Tribunal, dismissing the appeal. The Assessing Officer's error in interpreting the "due date" as fixed by the Provident Fund Authority was rectified by considering the provisions of section 43(B)(b) of the Act. The judgment emphasizes the importance of timely deposits to the Provident Fund Authority to avail deductions and clarifies the interplay between different sections of the Income Tax Act in determining the treatment of such payments. Case-Laws Income Tax Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234273