https://www.taxtmi.com/caselaws?id=306240 The High Court dismissed the revenue's appeal for the assessment year 2001-02. The Court upheld the Tribunal's decision to disallow the employee's contribution to provident fund and ESI under section 43B, following the precedent set in a Supreme Court case. Additionally, the Court ruled in favor of the assessee concerning the computation of deduction under section 80HHC, as reduced by profits allowed under sections 80IA/80IB, based on a previous case law. The appeal was dismissed with no order as to costs. en-us Tue, 26 Feb 2013 00:00:00 +0530 Wed, 18 Jan 2023 15:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306240 The High Court dismissed the revenue's appeal for the assessment year 2001-02. The Court upheld the Tribunal's decision to disallow the employee's contribution to provident fund and ESI under section 43B, following the precedent set in a Supreme Court case. Additionally, the Court ruled in favor of the assessee concerning the computation of deduction under section 80HHC, as reduced by profits allowed under sections 80IA/80IB, based on a previous case law. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306240