https://www.taxtmi.com/caselaws?id=180153 The Tribunal dismissed the Revenue's appeals regarding the deletion of additions made on account of employees' share of provident fund contributions for the assessment years 2003-04 and 2004-05. The Tribunal held that payments made in accordance with the provisions of the Income Tax Act were allowable deductions, following the precedent set by the Delhi High Court. Additionally, the Tribunal upheld that payments made before the return filing date were eligible for deduction under section 43B, aligning with various High Court decisions and the Supreme Court's rulings. en-us Wed, 08 Jun 2011 00:00:00 +0530 Thu, 17 Mar 2016 18:32:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180153 The Tribunal dismissed the Revenue's appeals regarding the deletion of additions made on account of employees' share of provident fund contributions for the assessment years 2003-04 and 2004-05. The Tribunal held that payments made in accordance with the provisions of the Income Tax Act were allowable deductions, following the precedent set by the Delhi High Court. Additionally, the Tribunal upheld that payments made before the return filing date were eligible for deduction under section 43B, aligning with various High Court decisions and the Supreme Court's rulings. Case-Laws Income Tax Wed, 08 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180153