https://www.taxtmi.com/caselaws?id=253317 The High Court of Calcutta ruled in favor of the assessee in a case concerning the eligibility of deductions for contributions to the Bata Workers' Sickness Benefit Society under the Income Tax Act, 1961. The Court upheld that the contributions were in compliance with statutory requirements and aligned with established practices, making them allowable under Section 37(1) of the Income Tax Act. The judgment dismissed all appeals, emphasizing the contributions' legality and validity under relevant labor laws and agreements. en-us Wed, 12 Nov 2014 00:00:00 +0530 Fri, 21 Nov 2014 12:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253317 The High Court of Calcutta ruled in favor of the assessee in a case concerning the eligibility of deductions for contributions to the Bata Workers' Sickness Benefit Society under the Income Tax Act, 1961. The Court upheld that the contributions were in compliance with statutory requirements and aligned with established practices, making them allowable under Section 37(1) of the Income Tax Act. The judgment dismissed all appeals, emphasizing the contributions' legality and validity under relevant labor laws and agreements. Case-Laws Income Tax Wed, 12 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253317