| COURT: | Bombay High Court |
| CORAM: | A. K. Menon J., S. C. Dharmadhikari J |
| SECTION(S): | 2(24)(x), 36(1)(va), 43B |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Employees contribution, ESIC, PF |
| COUNSEL: | Mihir Naniwadekar |
| DATE: | October 14, 2014 (Date of pronouncement) |
| DATE: | October 28, 2014 (Date of publication) |
| AY: | 2003-04 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 2(24)(x) r.w.s 36(1)(va) & 43B: Even employees' contribution to PF etc is allowable if deposited before due date of filing ROI | |
Section 43B made it mandatory for the department to grant deduction in computing the income under section 28 in the year in which tax, duty, cess, etc. is actually paid. However, Parliament took cognizance of the fact that the accounting …
CIT vs. Ghatge Patil Transports Ltd (Bombay High Court) Read More »
Recent Comments