https://www.taxtmi.com/caselaws?id=33008 Belated employer provident fund contributions were examined under section 36(1)(va) read with section 2(24)(x) of the Income-tax Act, 1961, in light of the amendment to section 43B. The Karnataka HC noted that an earlier Division Bench had already decided the issue in favour of the assessee and against the Revenue. Applying that binding precedent, the court held that no substantial question of law survived for fresh consideration, and the appeal did not proceed on merits. en-us Thu, 22 Jan 2009 00:00:00 +0530 Fri, 17 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33008 Belated employer provident fund contributions were examined under section 36(1)(va) read with section 2(24)(x) of the Income-tax Act, 1961, in light of the amendment to section 43B. The Karnataka HC noted that an earlier Division Bench had already decided the issue in favour of the assessee and against the Revenue. Applying that binding precedent, the court held that no substantial question of law survived for fresh consideration, and the appeal did not proceed on merits. Case-Laws Income Tax Thu, 22 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33008