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2013 (5) TMI 893 - AT - Income TaxContribution to Non- Statutory Funds - Disallowance u/s Section 40A(9) - It was contended that contributions made by the assessee to Bata Workers Sickness Benefit Society must not be an allowable expenditure as the Society is neither a body referred to u/s 36(1)(iv) or (v), nor does it satisfy conditions of sub-section 10 of section 40A. - HELD THAT: - All the payments made by the assessee regarding Employees’ contribution to PF and ESIC before the due date of filing of the return are allowed as a deduction. Decision in the case of CIT VERSUS VINAY CEMENT LTD. [2007 (3) TMI 346 - SC ORDER], relied upon.
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