https://www.taxtmi.com/caselaws?id=426982 The Tribunal allowed the appeal, quashing the revisionary order under Section 263 of the Income-tax Act for the Assessment Year 2015-16. It upheld the appellant's contentions regarding the deduction of the employee's contribution to provident fund, emphasizing timely payment before the due date of filing the return of income. The judgment highlighted the significance of adhering to legal provisions for deductions and affirmed the assessment order's correctness, ultimately ruling in favor of the appellant. en-us Thu, 25 Aug 2022 00:00:00 +0530 Mon, 29 Aug 2022 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426982 The Tribunal allowed the appeal, quashing the revisionary order under Section 263 of the Income-tax Act for the Assessment Year 2015-16. It upheld the appellant's contentions regarding the deduction of the employee's contribution to provident fund, emphasizing timely payment before the due date of filing the return of income. The judgment highlighted the significance of adhering to legal provisions for deductions and affirmed the assessment order's correctness, ultimately ruling in favor of the appellant. Case-Laws Income Tax Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426982