https://www.taxtmi.com/caselaws?id=9758 GAUHATI HC held that employer contributions to provident fund and similar funds paid after the accounting period but before the due date for filing the return qualify for deduction under section 43B(b). The court refused to revisit its prior rulings on the point, applied those precedents to the present appeals, and dismissed the appeals. en-us Mon, 26 Jun 2006 00:00:00 +0530 Thu, 18 Sep 2025 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9758 GAUHATI HC held that employer contributions to provident fund and similar funds paid after the accounting period but before the due date for filing the return qualify for deduction under section 43B(b). The court refused to revisit its prior rulings on the point, applied those precedents to the present appeals, and dismissed the appeals. Case-Laws Income Tax Mon, 26 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9758