https://www.taxtmi.com/caselaws?id=187525 Privilege fees paid to the State Government were treated as allowable business expenditure, following the Tribunal's earlier view in the assessee's own cases, and not as an appropriation of profit. Employees' contributions to provident fund and ESI, having been deposited before the due date for filing the return, were also held deductible under the applicable section 43B principle. On both issues, the disallowances were not sustained and the relief granted at the appellate stage was upheld. en-us Thu, 24 Sep 2015 00:00:00 +0530 Tue, 25 Oct 2016 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187525 Privilege fees paid to the State Government were treated as allowable business expenditure, following the Tribunal's earlier view in the assessee's own cases, and not as an appropriation of profit. Employees' contributions to provident fund and ESI, having been deposited before the due date for filing the return, were also held deductible under the applicable section 43B principle. On both issues, the disallowances were not sustained and the relief granted at the appellate stage was upheld. Case-Laws Income Tax Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187525