https://www.taxtmi.com/caselaws?id=178058 The revenue's appeal against CIT(A) orders on stamp duty expenses and employees' contribution to PF was dismissed. CIT(A) allowed 1/5th of late-paid stamp duty expenses for amalgamation, holding that the deduction under section 35DD was valid without invoking section 43B. The Tribunal upheld this decision. Regarding employees' PF contribution, following a Delhi High Court judgment, the Tribunal ruled in favor of the assessee. The decisions were pronounced on 30th September 2011. en-us Fri, 30 Sep 2011 00:00:00 +0530 Wed, 27 Jan 2016 17:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178058 The revenue's appeal against CIT(A) orders on stamp duty expenses and employees' contribution to PF was dismissed. CIT(A) allowed 1/5th of late-paid stamp duty expenses for amalgamation, holding that the deduction under section 35DD was valid without invoking section 43B. The Tribunal upheld this decision. Regarding employees' PF contribution, following a Delhi High Court judgment, the Tribunal ruled in favor of the assessee. The decisions were pronounced on 30th September 2011. Case-Laws Income Tax Fri, 30 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178058