https://www.taxtmi.com/caselaws?id=282950 The Tribunal upheld the CIT(A)'s orders, dismissing the Revenue's appeals for disallowance of employee's provident fund contribution and under Section 40(a)(ia) for A.Y. 2010-2011 and 2011-2012. Relying on Delhi High Court and Supreme Court precedents, the Tribunal held that as long as payments were made before the income tax return due date, no disallowance could be imposed. The decisions were based on the interpretation that Section 40(a)(ia) does not apply to already paid amounts. en-us Thu, 08 Dec 2016 00:00:00 +0530 Sat, 31 Aug 2019 16:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282950 The Tribunal upheld the CIT(A)'s orders, dismissing the Revenue's appeals for disallowance of employee's provident fund contribution and under Section 40(a)(ia) for A.Y. 2010-2011 and 2011-2012. Relying on Delhi High Court and Supreme Court precedents, the Tribunal held that as long as payments were made before the income tax return due date, no disallowance could be imposed. The decisions were based on the interpretation that Section 40(a)(ia) does not apply to already paid amounts. Case-Laws Income Tax Thu, 08 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282950