https://www.taxtmi.com/caselaws?id=177901 Provident fund contributions were treated as allowable where both employees' and employers' shares were deposited before the due date for filing the return, even if paid after the statutory due date or grace period. Dumpers used by the assessee were held to qualify as commercial vehicles, so the higher depreciation rate applicable to new commercial vehicles was available. Prior period expenditure was to be examined in the correct year of incurrence, with the matter remanded for verification and allowance subject to assessment in that year. The article notes partial relief on these tax issues, with other grounds rejected or not pressed. 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 were treated as allowable where both employees' and employers' shares were deposited before the due date for filing the return, even if paid after the statutory due date or grace period. Dumpers used by the assessee were held to qualify as commercial vehicles, so the higher depreciation rate applicable to new commercial vehicles was available. Prior period expenditure was to be examined in the correct year of incurrence, with the matter remanded for verification and allowance subject to assessment in that year. The article notes partial relief on these tax issues, with other grounds rejected or not pressed. Case-Laws Income Tax Wed, 27 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177901