{"id":146056,"date":"2001-12-03T00:00:00","date_gmt":"2001-12-02T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-salem-co-operative-spinning-on-3-december-2001"},"modified":"2015-11-09T01:57:55","modified_gmt":"2015-11-08T20:27:55","slug":"cit-vs-salem-co-operative-spinning-on-3-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-salem-co-operative-spinning-on-3-december-2001","title":{"rendered":"Cit vs Salem Co-Operative Spinning &#8230; on 3 December, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Cit vs Salem Co-Operative Spinning &#8230; on 3 December, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 258 ITR 360 Mad<\/div>\n<div class=\"doc_author\">Author: R J Babu<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>R. Jayasimha Babu, J. <\/p>\n<p>\nThere is no merit in this appeal. The Tribunal has rightly held that the amounts paid towards provident fund and E.S.I. dues were amounts which were required to be deducted while computing the taxable income of the assessee. The amounts had been paid within the grace period provided under the relevant statutes. The appeal is dismissed.<\/p>\n<p>OPEN<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Cit vs Salem Co-Operative Spinning &#8230; on 3 December, 2001 Equivalent citations: 2002 258 ITR 360 Mad Author: R J Babu JUDGMENT R. Jayasimha Babu, J. There is no merit in this appeal. The Tribunal has rightly held that the amounts paid towards provident fund and E.S.I. dues were amounts which were [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-146056","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs Salem Co-Operative Spinning ... on 3 December, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/cit-vs-salem-co-operative-spinning-on-3-december-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cit vs Salem Co-Operative Spinning ... on 3 December, 2001 - Free Judgements of Supreme Court &amp; 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