https://www.taxtmi.com/caselaws?id=11471 The Supreme Court emphasized the importance of judicial propriety and consistency in decisions regarding the eligibility for deduction of service charges paid by Government-owned companies to the Government under section 37 of the Income-tax Act. The Court criticized the conflicting views of different Benches of the Income-tax Appellate Tribunal and remanded the matter back to the Assessing Officer for fresh consideration, directing a thorough examination of the Government orders and circumstances. Additionally, the High Court ruled in favor of the Revenue regarding the deductibility of the employer's contribution to the provident fund for the assessment year 1991-92, based on existing precedent. en-us Fri, 04 Apr 2003 00:00:00 +0530 Mon, 10 Aug 2009 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11471 The Supreme Court emphasized the importance of judicial propriety and consistency in decisions regarding the eligibility for deduction of service charges paid by Government-owned companies to the Government under section 37 of the Income-tax Act. The Court criticized the conflicting views of different Benches of the Income-tax Appellate Tribunal and remanded the matter back to the Assessing Officer for fresh consideration, directing a thorough examination of the Government orders and circumstances. Additionally, the High Court ruled in favor of the Revenue regarding the deductibility of the employer's contribution to the provident fund for the assessment year 1991-92, based on existing precedent. Case-Laws Income Tax Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11471