https://www.taxtmi.com/caselaws?id=59927 An employer's contribution to a workers' sickness benefit society was treated as a legally enforceable employment-related payment because it arose under certified standing orders and a binding settlement. On that basis, the contribution fell within the exception for sums required by or under law and was not disallowed under section 40A(9) of the Income-tax Act, 1961. The payment was also characterised as employee welfare expenditure incurred for the smooth conduct of business, supporting deduction under section 37(1). The disallowances were therefore deleted and the contribution was held allowable. en-us Tue, 24 Sep 2002 00:00:00 +0530 Thu, 19 May 2016 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59927 An employer's contribution to a workers' sickness benefit society was treated as a legally enforceable employment-related payment because it arose under certified standing orders and a binding settlement. On that basis, the contribution fell within the exception for sums required by or under law and was not disallowed under section 40A(9) of the Income-tax Act, 1961. The payment was also characterised as employee welfare expenditure incurred for the smooth conduct of business, supporting deduction under section 37(1). The disallowances were therefore deleted and the contribution was held allowable. Case-Laws Income Tax Tue, 24 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59927