https://www.taxtmi.com/caselaws?id=186419 The High Court ruled in favor of the assessee, setting aside the Tribunal's judgment and affirming the CIT(A)'s decision regarding the deduction of staff provident fund dues for the assessment year 1998-99. The Court emphasized the binding nature of the Supreme Court's decision in a related case and held that the amendment to the Income-tax Act did not apply retrospectively, thereby allowing the deduction claimed by the assessee. en-us Wed, 03 Dec 2008 00:00:00 +0530 Fri, 16 Sep 2016 18:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186419 The High Court ruled in favor of the assessee, setting aside the Tribunal's judgment and affirming the CIT(A)'s decision regarding the deduction of staff provident fund dues for the assessment year 1998-99. The Court emphasized the binding nature of the Supreme Court's decision in a related case and held that the amendment to the Income-tax Act did not apply retrospectively, thereby allowing the deduction claimed by the assessee. Case-Laws Income Tax Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186419