https://www.taxtmi.com/caselaws?id=273989 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision on the admissibility of employees' contribution towards PF. The Tribunal emphasized that payments made before the return filing deadline under section 139(1) of the Income-tax Act, 1961 are allowable deductions. It considered judicial precedents, including decisions by the High Courts and Supreme Court, to support its conclusion, highlighting the retrospective application of certain amendments and the importance of timely deposits for claiming deductions. en-us Thu, 06 Sep 2012 00:00:00 +0530 Mon, 06 Aug 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273989 The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s decision on the admissibility of employees' contribution towards PF. The Tribunal emphasized that payments made before the return filing deadline under section 139(1) of the Income-tax Act, 1961 are allowable deductions. It considered judicial precedents, including decisions by the High Courts and Supreme Court, to support its conclusion, highlighting the retrospective application of certain amendments and the importance of timely deposits for claiming deductions. Case-Laws Income Tax Thu, 06 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273989