https://www.taxtmi.com/caselaws?id=11141 The court affirmed the Tribunal's decision that provident fund payments made after the due date are not allowable deductions under section 43B of the Income-tax Act. It emphasized the strict application of the law, stating that deductions can only be claimed if the sum is paid on or before the due date, without any discretion for delayed payments. The court rejected the appeal, upholding the Tribunal's direction for the Assessing Officer to determine the due date for provident fund contributions. The judgment highlights the importance of adhering to due dates for claiming deductions under the Income-tax Act. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 31 Jul 2009 19:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11141 The court affirmed the Tribunal's decision that provident fund payments made after the due date are not allowable deductions under section 43B of the Income-tax Act. It emphasized the strict application of the law, stating that deductions can only be claimed if the sum is paid on or before the due date, without any discretion for delayed payments. The court rejected the appeal, upholding the Tribunal's direction for the Assessing Officer to determine the due date for provident fund contributions. The judgment highlights the importance of adhering to due dates for claiming deductions under the Income-tax Act. Case-Laws Income Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11141