https://www.taxtmi.com/article/detailed?id=8776 Appellate authorities have held that employee contributions to provident and insurance funds paid by the employer after statutory due dates but deposited on or before filing the income-tax return cannot be disallowed under the tax provisions governing timing of deductions; an ITAT Jaipur order affirmed deletion of AO additions by following Supreme Court and jurisdictional High Court precedent. The author warns that treating such sums as deemed income if deduction is denied raises practical unfairness and potential constitutional questions about expansion of the definition of income. en-us Tue, 15 Oct 2019 10:54:27 +0530 Tue, 15 Oct 2019 10:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8776 Appellate authorities have held that employee contributions to provident and insurance funds paid by the employer after statutory due dates but deposited on or before filing the income-tax return cannot be disallowed under the tax provisions governing timing of deductions; an ITAT Jaipur order affirmed deletion of AO additions by following Supreme Court and jurisdictional High Court precedent. The author warns that treating such sums as deemed income if deduction is denied raises practical unfairness and potential constitutional questions about expansion of the definition of income. Articles Income Tax Tue, 15 Oct 2019 10:54:27 +0530 https://www.taxtmi.com/article/detailed?id=8776