https://www.taxtmi.com/caselaws?id=11346 The High Court of Madras addressed the disallowance of contributions to an employees' benefit fund under sections 40A(9) and 40A(1) of the Income Tax Act. The court clarified that deductions are allowed for expenditures incurred from the fund, not for contributions made by the employer. The matter was remanded to the Tribunal to determine the actual expenditure from the fund to which the contribution was made, emphasizing the need for proper assessment and application of tax provisions. en-us Tue, 04 Nov 2003 00:00:00 +0530 Fri, 07 Aug 2009 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11346 The High Court of Madras addressed the disallowance of contributions to an employees' benefit fund under sections 40A(9) and 40A(1) of the Income Tax Act. The court clarified that deductions are allowed for expenditures incurred from the fund, not for contributions made by the employer. The matter was remanded to the Tribunal to determine the actual expenditure from the fund to which the contribution was made, emphasizing the need for proper assessment and application of tax provisions. Case-Laws Income Tax Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11346