https://www.taxtmi.com/caselaws?id=280387 The court ruled in favor of the assessee regarding the additions made on account of contributions to various funds, allowing them as deductions under Section 37(1) of the Income Tax Act. However, on the issue of whether employees' contributions to PF and ESI are governed by Section 43B or Section 36(1)(va) r.w.s. 2(24)(x) of the IT Act, the court decided in favor of the department pending a decision by the Supreme Court. The court made individual decisions on specific questions raised in different appeals based on the facts and arguments presented, ultimately disposing of the appeals accordingly. en-us Tue, 13 Mar 2018 00:00:00 +0530 Fri, 03 May 2019 08:55:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280387 The court ruled in favor of the assessee regarding the additions made on account of contributions to various funds, allowing them as deductions under Section 37(1) of the Income Tax Act. However, on the issue of whether employees' contributions to PF and ESI are governed by Section 43B or Section 36(1)(va) r.w.s. 2(24)(x) of the IT Act, the court decided in favor of the department pending a decision by the Supreme Court. The court made individual decisions on specific questions raised in different appeals based on the facts and arguments presented, ultimately disposing of the appeals accordingly. Case-Laws Income Tax Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280387