https://www.taxtmi.com/caselaws?id=466060 Issue concerns allowability of deduction for delayed deposit of employees' share of contribution to labour welfare funds; tribunal applied a High Court decision holding that, because prior to the Supreme Court ruling the deductibility was genuinely debatable, the assessing officer could not disallow the claim merely by issuing an intimation under section 143(1)(a), and accordingly the assessee's claim was allowed. The reasoning treats pre-Supreme Court uncertainty as material to restrict summary disallowance under assessment intimation, resulting in restoration of the deduction. en-us Wed, 20 Aug 2025 00:00:00 +0530 Wed, 21 Jan 2026 20:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466060 Issue concerns allowability of deduction for delayed deposit of employees' share of contribution to labour welfare funds; tribunal applied a High Court decision holding that, because prior to the Supreme Court ruling the deductibility was genuinely debatable, the assessing officer could not disallow the claim merely by issuing an intimation under section 143(1)(a), and accordingly the assessee's claim was allowed. The reasoning treats pre-Supreme Court uncertainty as material to restrict summary disallowance under assessment intimation, resulting in restoration of the deduction. Case-Laws Income Tax Wed, 20 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466060