https://www.taxtmi.com/caselaws?id=179526 The Tribunal dismissed the Revenue's appeal regarding the disallowance of employees' contribution in GPF, GIS, and PF payments, confirming that such payments made after the due date but before filing the return are deductible under section 43B. The Tribunal aligned with the High Court's judgment and upheld the CIT(A)'s decision, ultimately denying the Revenue's appeal. en-us Thu, 25 Apr 2013 00:00:00 +0530 Thu, 03 Mar 2016 16:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179526 The Tribunal dismissed the Revenue's appeal regarding the disallowance of employees' contribution in GPF, GIS, and PF payments, confirming that such payments made after the due date but before filing the return are deductible under section 43B. The Tribunal aligned with the High Court's judgment and upheld the CIT(A)'s decision, ultimately denying the Revenue's appeal. Case-Laws Income Tax Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179526