https://www.taxtmi.com/caselaws?id=382146 The court ruled in favor of the revenue, stating that delayed payments made to EPF, LWF, and ESI must be made before the due date prescribed under the relevant statute to claim deductions under Section 36(1)(va) of the Income Tax Act. The tribunal's decision to consider payments made before the due date for filing the return of income was overturned. The court also confirmed the tribunal's decision regarding the license fee paid to RPG Enterprises Limited. Issues concerning the taxability of sale proceeds of rubber and grevellea trees, as well as the provision for gratuity, were decided against the revenue based on a previous ruling. The appeals were partly allowed, setting aside the tribunal's decision on delayed payments but confirming it on other issues. en-us Fri, 14 Jun 2019 00:00:00 +0530 Fri, 13 Dec 2019 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382146 The court ruled in favor of the revenue, stating that delayed payments made to EPF, LWF, and ESI must be made before the due date prescribed under the relevant statute to claim deductions under Section 36(1)(va) of the Income Tax Act. The tribunal's decision to consider payments made before the due date for filing the return of income was overturned. The court also confirmed the tribunal's decision regarding the license fee paid to RPG Enterprises Limited. Issues concerning the taxability of sale proceeds of rubber and grevellea trees, as well as the provision for gratuity, were decided against the revenue based on a previous ruling. The appeals were partly allowed, setting aside the tribunal's decision on delayed payments but confirming it on other issues. Case-Laws Income Tax Fri, 14 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382146