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2013 (12) TMI 1591 - HC - Income TaxDisallowance made u/s.43B(b) - unpaid PF/ESI amount which remained unpaid even during the grace period available - Held that:- It was the case with respect to employer's contribution as per section 43B(b) of the Act and it is not in dispute that employer's contribution with respect to PF/ESI amount was as such deposited before the due date of filing of the return under section 139 of the Act. Considering the fact that second proviso to section 43B came to be deleted and as per the decision of the Hon'ble Supreme Court in the case of Aloma Extrusions Ltd. [2009 (11) TMI 27 - SUPREME COURT] the deletion of second proviso to section 43B of the Act and amendment in the first proviso to section 43B is held to be retrospective in operation, it cannot be said that the learned Tribunal has committed any error and/or illegality in deleting the disallowance made under section 43B(b) - Decided against the revenue. Ee-compute the interest under section 234B of the Act after allowing credit of MAT.
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