https://www.taxtmi.com/caselaws?id=11144 The High Court of CALCUTTA ruled that delayed payment of provident fund dues cannot be allowed as a deduction under section 43B of the Income-tax Act. Despite arguments for relief based on equity, the Court emphasized adherence to due dates for claiming deductions. Previous judgments supported the requirement of timely payments for deductions related to provident fund contributions. The Court upheld the Commissioner of Income-tax (Appeals)'s order, highlighting the necessity of complying with due dates for provident fund contributions to qualify for deductions. The judgment reinforced the strict adherence to statutory provisions and timely payments for claiming deductions under the Act. en-us Wed, 04 Sep 2002 00:00:00 +0530 Fri, 31 Jul 2009 19:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11144 The High Court of CALCUTTA ruled that delayed payment of provident fund dues cannot be allowed as a deduction under section 43B of the Income-tax Act. Despite arguments for relief based on equity, the Court emphasized adherence to due dates for claiming deductions. Previous judgments supported the requirement of timely payments for deductions related to provident fund contributions. The Court upheld the Commissioner of Income-tax (Appeals)'s order, highlighting the necessity of complying with due dates for provident fund contributions to qualify for deductions. The judgment reinforced the strict adherence to statutory provisions and timely payments for claiming deductions under the Act. Case-Laws Income Tax Wed, 04 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11144