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2011 (1) TMI 117 - AT - Income TaxContribution to provident fund – whether contribution to provident fund would be eligible for deduction if paid before due date prescribed u/s 139(1) for filing the return of income - whether deduction which is not otherwise allowable under the Income Tax Act, could at all be allowed on payment basis u/s 43B - assessee is not entitled to deduction u/s 36(1)(va) of the employees’ contribution to provident fund which was paid after the due date as specified in Explanation to section 36(1)(va) of the Act as section 43B cannot be pressed into service because section 43B comes into play only when a deduction is otherwise allowable under the Income Tax Act - Revenue’s appeal, allowed
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