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2013 (1) TMI 457 - HC - Income TaxAddition u/s 43B - Employer's contribution to P.F. and E.S.I - Paid by the assessee before the filing of the return – Held that:- Following the decision in case of Alom Extrusions Limited (2009 (11) TMI 27 - SUPREME COURT) that that the amendment by Finance Act, 2003, whereby second proviso to Section 43B was deleted, to be curative in nature and was operative from 1.4.1988 (when first proviso came to be inserted). Once that was so, the appellant was entitled to deduction on account of contributions made to ESI and PF fund before the filing of the income tax return. In favour of assessee
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