https://www.taxtmi.com/caselaws?id=383396 The Kerala High Court dismissed the appeal regarding the delayed payments of employees' contribution to the Employees Provident Fund Account as not allowable deductions under section 36(1)(Va) of the Income Tax Act, 1961. The court referenced past rulings and highlighted that previous decisions were not applicable due to the amendment of Section 43B of the Act. The court concluded that interference with the Tribunal's order was unjustified, leading to the dismissal of the appeal. en-us Thu, 11 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383396 The Kerala High Court dismissed the appeal regarding the delayed payments of employees' contribution to the Employees Provident Fund Account as not allowable deductions under section 36(1)(Va) of the Income Tax Act, 1961. The court referenced past rulings and highlighted that previous decisions were not applicable due to the amendment of Section 43B of the Act. The court concluded that interference with the Tribunal's order was unjustified, leading to the dismissal of the appeal. Case-Laws Income Tax Thu, 11 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383396