https://www.taxtmi.com/caselaws?id=332779 Employees' contribution to provident fund is treated as deductible where the amount is paid before the due date for filing the return of income, even if paid after the due date under the provident fund law. The analysis reads section 36(1)(va) with section 43B(b) of the Income-tax Act, 1961 and treats the statutory payment provision as allowing deduction on actual payment within the return-filing deadline. Where competing judicial views exist, the construction favourable to the assessee is preferred, and the corresponding disallowance is deleted. en-us Fri, 29 Jul 2016 00:00:00 +0530 Mon, 26 Sep 2016 10:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332779 Employees' contribution to provident fund is treated as deductible where the amount is paid before the due date for filing the return of income, even if paid after the due date under the provident fund law. The analysis reads section 36(1)(va) with section 43B(b) of the Income-tax Act, 1961 and treats the statutory payment provision as allowing deduction on actual payment within the return-filing deadline. Where competing judicial views exist, the construction favourable to the assessee is preferred, and the corresponding disallowance is deleted. Case-Laws Income Tax Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332779