https://www.taxtmi.com/caselaws?id=185315 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant relief of Rs. 8,67,57,956 for disallowance of employees' contribution to the Provident Fund and not to adjust Rs. 3,17,07,848 for provision made for unidentified Motor Third Party Claims under section 115JB. The Tribunal held that the assessee had fulfilled the requirements under section 36(1)(va) for Provident Fund contributions and that the provision for unidentified claims was certain, though not quantified, and thus not subject to adjustment under section 115JB. en-us Tue, 11 Oct 2011 00:00:00 +0530 Tue, 09 Aug 2016 15:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185315 The Tribunal allowed the assessee's appeal, directing the Assessing Officer to grant relief of Rs. 8,67,57,956 for disallowance of employees' contribution to the Provident Fund and not to adjust Rs. 3,17,07,848 for provision made for unidentified Motor Third Party Claims under section 115JB. The Tribunal held that the assessee had fulfilled the requirements under section 36(1)(va) for Provident Fund contributions and that the provision for unidentified claims was certain, though not quantified, and thus not subject to adjustment under section 115JB. Case-Laws Income Tax Tue, 11 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185315