https://www.taxtmi.com/caselaws?id=275687 Railway overloading charges paid for carrying goods beyond permissible load were treated as compensatory additional freight, not expenditure for an offence or a purpose prohibited by law; the disallowance under the Explanation to section 37(1) was therefore rejected. Employees' contributions to provident fund and ESI, remitted before the due date for filing the return, were held deductible under the prevailing interpretation of sections 36(1)(va) and 43B; the Revenue's objection was rejected. Both disputed additions were deleted and the Revenue's appeal failed. en-us Wed, 10 Jan 2018 00:00:00 +0530 Fri, 12 Oct 2018 17:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275687 Railway overloading charges paid for carrying goods beyond permissible load were treated as compensatory additional freight, not expenditure for an offence or a purpose prohibited by law; the disallowance under the Explanation to section 37(1) was therefore rejected. Employees' contributions to provident fund and ESI, remitted before the due date for filing the return, were held deductible under the prevailing interpretation of sections 36(1)(va) and 43B; the Revenue's objection was rejected. Both disputed additions were deleted and the Revenue's appeal failed. Case-Laws Income Tax Wed, 10 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275687