https://www.taxtmi.com/caselaws?id=177901 Provident fund contributions paid before the return-filing due date are treated as allowable despite payment after the prescribed statutory due date or grace period, on the stated approach applying to both employee and employer contributions. Dumpers used as commercial vehicles qualify for the higher depreciation rate applicable to new commercial vehicles where they are not used for mining and no investment allowance is claimed. Prior-period expenditure disallowed in a later year should be examined for allowance in the year of incurrence, subject to verification by the Assessing Officer. en-us Wed, 27 Apr 2011 00:00:00 +0530 Thu, 21 Jan 2016 15:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177901 Provident fund contributions paid before the return-filing due date are treated as allowable despite payment after the prescribed statutory due date or grace period, on the stated approach applying to both employee and employer contributions. Dumpers used as commercial vehicles qualify for the higher depreciation rate applicable to new commercial vehicles where they are not used for mining and no investment allowance is claimed. Prior-period expenditure disallowed in a later year should be examined for allowance in the year of incurrence, subject to verification by the Assessing Officer. Case-Laws Income Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177901