https://www.taxtmi.com/caselaws?id=184817 Employer's contributions to provident fund and family benefit fund paid within the permissible grace period remained deductible, even though the payments were not made within the time specified in the second proviso to Section 43B read with the Explanation to Section 36(1)(va). The Madras HC applied the existing binding view on the point and held that deduction was allowable to the extent the contributions were remitted within the grace period, resolving the issue in favour of the assessee. en-us Mon, 07 Oct 2002 00:00:00 +0530 Thu, 21 Jul 2016 12:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184817 Employer's contributions to provident fund and family benefit fund paid within the permissible grace period remained deductible, even though the payments were not made within the time specified in the second proviso to Section 43B read with the Explanation to Section 36(1)(va). The Madras HC applied the existing binding view on the point and held that deduction was allowable to the extent the contributions were remitted within the grace period, resolving the issue in favour of the assessee. Case-Laws Income Tax Mon, 07 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184817