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2015 (1) TMI 1069 - HC - Income TaxDisallowance u/s. 43B(b) - due date for payment of employers contributions to PF etc. not to be reckoned with reference to date of actual payment of salaries/wages but with reference to close of the concerned month to which salaries/wages pertain - Held that:- Tribunal was not justified in coming to the conclusion that payment of employer’s contribution to P.F., ESI etc is not to be reckoned with reference to date of disbursement or payment of salaries/wages but with reference to close of the month to which salaries/wages pertain. See Commissioner of Income Tax Vs. Alom Extrusions Ltd. [2009 (11) TMI 27 - SUPREME COURT] - Decided in favour of assessee
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