https://www.taxtmi.com/caselaws?id=259389 Employees' contribution to provident fund and ESI paid on or before the due date for filing the return under section 139(1) was treated as allowable deduction. The Court applied its earlier view that amounts deducted from salary become income under section 2(24)(x), but deduction is available when the payment is made within the return-filing due date. It also held that the benefit is not restricted by drawing a distinction between employer's and employees' contributions for this purpose, and that section 43B(b) does not alter that result on these facts. en-us Mon, 05 Jan 2015 00:00:00 +0530 Sat, 09 May 2015 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259389 Employees' contribution to provident fund and ESI paid on or before the due date for filing the return under section 139(1) was treated as allowable deduction. The Court applied its earlier view that amounts deducted from salary become income under section 2(24)(x), but deduction is available when the payment is made within the return-filing due date. It also held that the benefit is not restricted by drawing a distinction between employer's and employees' contributions for this purpose, and that section 43B(b) does not alter that result on these facts. Case-Laws Income Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259389