https://www.taxtmi.com/caselaws?id=418955 Employees' contribution to provident fund remains deductible where it is deposited before the due date for filing the return of income, even if payment was made after the due date prescribed under the provident fund law. Applying a beneficial construction of the relevant provisions and its earlier view on similar facts, the ITAT Visakhapatnam held that the disallowance under the Income-tax Act could not survive and the addition was rightly deleted. en-us Fri, 25 Feb 2022 00:00:00 +0530 Mon, 28 Feb 2022 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418955 Employees' contribution to provident fund remains deductible where it is deposited before the due date for filing the return of income, even if payment was made after the due date prescribed under the provident fund law. Applying a beneficial construction of the relevant provisions and its earlier view on similar facts, the ITAT Visakhapatnam held that the disallowance under the Income-tax Act could not survive and the addition was rightly deleted. Case-Laws Income Tax Fri, 25 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418955