https://www.taxtmi.com/caselaws?id=472361 Dividend income of a recognised staff provident fund is exempt under Section 10(25). Misreporting that income in the return under Section 10(35) does not change its exempt character or justify its disallowance under Section 115BBDA. Delayed employees' provident-fund and ESI contributions concern a separate issue and cannot support disallowance of the fund's dividend income. The dividend disallowance under Section 115BBDA was deleted. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 08 Oct 2026 20:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472361 Dividend income of a recognised staff provident fund is exempt under Section 10(25). Misreporting that income in the return under Section 10(35) does not change its exempt character or justify its disallowance under Section 115BBDA. Delayed employees' provident-fund and ESI contributions concern a separate issue and cannot support disallowance of the fund's dividend income. The dividend disallowance under Section 115BBDA was deleted. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472361