https://www.taxtmi.com/caselaws?id=298307 Employees' provident fund contributions paid after the due date under the provident fund law but before the return-filing due date were treated as deductible, because the Tribunal applied section 43B on actual payment up to the due date under section 139(1) and followed its view that no material distinction should be drawn between employer and employee contributions for this purpose. Applying the construction favourable to the assessee where judicial views diverge, it held that the disallowance was not sustainable and the deduction was allowable. en-us Fri, 11 Jan 2019 00:00:00 +0530 Tue, 26 Oct 2021 08:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298307 Employees' provident fund contributions paid after the due date under the provident fund law but before the return-filing due date were treated as deductible, because the Tribunal applied section 43B on actual payment up to the due date under section 139(1) and followed its view that no material distinction should be drawn between employer and employee contributions for this purpose. Applying the construction favourable to the assessee where judicial views diverge, it held that the disallowance was not sustainable and the deduction was allowable. Case-Laws Income Tax Fri, 11 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298307