https://www.taxtmi.com/caselaws?id=35276 The High Court dismissed the revenue's appeal regarding the deduction of provident fund contributions made beyond the due date for the assessment year 2003-04. The Court upheld the Tribunal's decision, stating that the payments were within the grace period allowed under the PF Act and therefore deductible. The Court referenced previous judgments supporting this interpretation and concluded that no substantial question of law arose in the case. The appeal was thus dismissed, affirming the allowance of deductions for provident fund contributions made within the grace period. en-us Mon, 16 Nov 2009 00:00:00 +0530 Wed, 10 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35276 The High Court dismissed the revenue's appeal regarding the deduction of provident fund contributions made beyond the due date for the assessment year 2003-04. The Court upheld the Tribunal's decision, stating that the payments were within the grace period allowed under the PF Act and therefore deductible. The Court referenced previous judgments supporting this interpretation and concluded that no substantial question of law arose in the case. The appeal was thus dismissed, affirming the allowance of deductions for provident fund contributions made within the grace period. Case-Laws Income Tax Mon, 16 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35276