https://www.taxtmi.com/caselaws?id=39838 Employer contributions to a provident fund are not deductible merely because the fund is recognised under the Employees' Provident Funds Act, 1952; section 9 of that Act may deem the fund recognised for income-tax purposes, but deductibility still depends on compliance with the allowance conditions under section 10(2)(xv) read with section 10(4)(c) of the Indian Income-tax Act, 1922. The decisive inquiry includes whether the employer made the required arrangements for deduction of tax at source from fund payments and whether the credit entries amount to payment in law. Recognition alone is therefore insufficient, and the statutory conditions governing payment and tax-deduction arrangements must be examined on the facts. en-us Thu, 13 Sep 1973 00:00:00 +0530 Tue, 20 Apr 2010 16:08:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39838 Employer contributions to a provident fund are not deductible merely because the fund is recognised under the Employees' Provident Funds Act, 1952; section 9 of that Act may deem the fund recognised for income-tax purposes, but deductibility still depends on compliance with the allowance conditions under section 10(2)(xv) read with section 10(4)(c) of the Indian Income-tax Act, 1922. The decisive inquiry includes whether the employer made the required arrangements for deduction of tax at source from fund payments and whether the credit entries amount to payment in law. Recognition alone is therefore insufficient, and the statutory conditions governing payment and tax-deduction arrangements must be examined on the facts. Case-Laws Income Tax Thu, 13 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39838