https://www.taxtmi.com/caselaws?id=261048 The High Court of Kerala held that a taxpayer is not entitled to claim a deduction for belated payments to the Provident Fund under the Income Tax Act. The Court emphasized that deductions are only permissible if the remittance to the fund is made within the due date fixed for such remittance, as per Section 43B. The taxpayer's payments were made after the required date, making them ineligible for deduction. Therefore, the Court concluded that the taxpayer cannot claim a deduction for belated Provident Fund payments based on legal precedent and statutory provisions. en-us Fri, 27 Mar 2015 00:00:00 +0530 Tue, 30 Jun 2015 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261048 The High Court of Kerala held that a taxpayer is not entitled to claim a deduction for belated payments to the Provident Fund under the Income Tax Act. The Court emphasized that deductions are only permissible if the remittance to the fund is made within the due date fixed for such remittance, as per Section 43B. The taxpayer's payments were made after the required date, making them ineligible for deduction. Therefore, the Court concluded that the taxpayer cannot claim a deduction for belated Provident Fund payments based on legal precedent and statutory provisions. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261048