https://www.taxtmi.com/caselaws?id=181117 The appeal involved the disallowance of an amount under section 43B of the Income Tax Act for the assessment year 2005-06. The disallowance was initially upheld by the CIT(A) but was later overturned by the Tribunal. The Tribunal ruled that since the contributions towards the provident fund were deposited before the due date of filing the return, the disallowance was unjustified. The appeal was allowed in favor of the assessee, with no costs awarded, and the decision was made on 18th September 2009. en-us Fri, 18 Sep 2009 00:00:00 +0530 Thu, 07 Apr 2016 17:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181117 The appeal involved the disallowance of an amount under section 43B of the Income Tax Act for the assessment year 2005-06. The disallowance was initially upheld by the CIT(A) but was later overturned by the Tribunal. The Tribunal ruled that since the contributions towards the provident fund were deposited before the due date of filing the return, the disallowance was unjustified. The appeal was allowed in favor of the assessee, with no costs awarded, and the decision was made on 18th September 2009. Case-Laws Income Tax Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181117