https://www.taxtmi.com/caselaws?id=17776 The High Court affirmed the Tribunal's decision, limiting the disallowance to Rs. 600 instead of Rs. 6,600 as determined by the Income-tax Officer. It held that Rule 75(1) should restrict only the employer's contribution towards a recognized provident fund, allowing excess employer contributions to be disallowed. The court ruled in favor of the assessee, answering the legal question against the Revenue. en-us Tue, 01 Apr 1997 00:00:00 +0530 Thu, 24 Sep 2009 16:51:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17776 The High Court affirmed the Tribunal's decision, limiting the disallowance to Rs. 600 instead of Rs. 6,600 as determined by the Income-tax Officer. It held that Rule 75(1) should restrict only the employer's contribution towards a recognized provident fund, allowing excess employer contributions to be disallowed. The court ruled in favor of the assessee, answering the legal question against the Revenue. Case-Laws Income Tax Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17776