https://www.taxtmi.com/caselaws?id=174186 The High Court of Calcutta dismissed the appeal challenging the disallowance of contribution towards provident fund and under section 14A of the Income Tax Act, 1961. The Court held that the contribution is allowable even if deposited late and the disallowance under section 14A is against the statute provisions. No new legal points were raised in the appeal. en-us Mon, 23 Dec 2013 00:00:00 +0530 Tue, 23 Aug 2016 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174186 The High Court of Calcutta dismissed the appeal challenging the disallowance of contribution towards provident fund and under section 14A of the Income Tax Act, 1961. The Court held that the contribution is allowable even if deposited late and the disallowance under section 14A is against the statute provisions. No new legal points were raised in the appeal. Case-Laws Income Tax Mon, 23 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174186