https://www.taxtmi.com/caselaws?id=9830 The court upheld the decision of the Tribunal to treat the employees' contribution to the provident fund as income of the assessee under Section 28 of the Income-tax Act, 1961. It ruled that the deduction benefit under Section 43B is only available upon actual payment, regardless of whether the deduction was claimed. The court also found that the Tribunal did not exceed its jurisdiction in addressing issues raised by the Revenue, dismissing the appeal without costs. en-us Tue, 25 Apr 2006 00:00:00 +0530 Wed, 01 Jul 2009 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9830 The court upheld the decision of the Tribunal to treat the employees' contribution to the provident fund as income of the assessee under Section 28 of the Income-tax Act, 1961. It ruled that the deduction benefit under Section 43B is only available upon actual payment, regardless of whether the deduction was claimed. The court also found that the Tribunal did not exceed its jurisdiction in addressing issues raised by the Revenue, dismissing the appeal without costs. Case-Laws Income Tax Tue, 25 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9830