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2021 (5) TMI 201 - AT - Income TaxEmployees contribution to provident fund as covered by the provisions of section 43B - HELD THAT:- Gujarat High Court in the case of CIT Vs. Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT] whereby the issue of contribution of employees towards provident fund has been adjudicated against the assessee. The Hon`ble Court held that ‘Contribution of employees towards provident fund does not come under the purview of section 43B of the Act’. - Decided against assessee.
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