https://www.taxtmi.com/caselaws?id=35363 The High Court ruled in favor of the assessee, emphasizing the debatable nature of the issue regarding the allowability of interest payable on late deposit of provident fund under Section 143(1)(a) of the Income Tax Act. Consequently, the court dismissed the appeal, as the deletion of the addition made by the Assessing Officer under Section 43-B of the Income Tax Act was deemed irrelevant based on the findings related to the first issue. en-us Thu, 04 Feb 2010 00:00:00 +0530 Fri, 24 Jun 2016 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35363 The High Court ruled in favor of the assessee, emphasizing the debatable nature of the issue regarding the allowability of interest payable on late deposit of provident fund under Section 143(1)(a) of the Income Tax Act. Consequently, the court dismissed the appeal, as the deletion of the addition made by the Assessing Officer under Section 43-B of the Income Tax Act was deemed irrelevant based on the findings related to the first issue. Case-Laws Income Tax Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35363