Home › Income-Tax Act › PCIT v. State Bank of India (2023)459 ITR 497 /153 taxmann.com 389 (Bom)(HC) Editorial: SLP dismissed, PCIT v. State Bank of India (2023) 294 Taxman 428 (SC)

PCIT v. State Bank of India (2023)459 ITR 497 /153 taxmann.com 389 (Bom)(HC) Editorial: SLP dismissed, PCIT v. State Bank of India (2023) 294 Taxman 428 (SC)

S. 36(1)(iv) : Contribution towards a recognized provident fund-
Contribution to medical benefit fund of retired employees-Not disallowable.[S.36(1)(v),36(1)(va), 40A(9)]

Held that contribution to medical benefit fund of  retired employees  allowable as deduction  Not disallowable.