https://www.taxtmi.com/caselaws?id=459208 The court ruled in favor of the assessee, determining that provident fund contributions paid before the filing of the tax return for the relevant year are eligible for deduction under Section 43B. This decision was made subject to a pending Special Leave Petition (SLP) before the Supreme Court, which will further address the interpretation of payment timelines under the PF Act and other relevant legislation. The appeals were resolved with this clarification, affirming the CIT (Appeal) and Tribunal's decisions to allow the deductions for contributions made before the return filing deadline, despite initial delays. en-us Thu, 24 Aug 2017 00:00:00 +0530 Wed, 04 Dec 2024 21:50:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459208 The court ruled in favor of the assessee, determining that provident fund contributions paid before the filing of the tax return for the relevant year are eligible for deduction under Section 43B. This decision was made subject to a pending Special Leave Petition (SLP) before the Supreme Court, which will further address the interpretation of payment timelines under the PF Act and other relevant legislation. The appeals were resolved with this clarification, affirming the CIT (Appeal) and Tribunal's decisions to allow the deductions for contributions made before the return filing deadline, despite initial delays. Case-Laws Income Tax Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459208