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2015 (8) TMI 1451 - HC - Income Tax
Additions u/s 43B - Employee’s Contribution to Provident Fund - deposit of the contribution beyond the due date of filing of return - Held that:- the issues stand covered by the judgment of the jurisdictional Court in C.I.T. vs. Vijay Shree [2011 (4) TMI 63 - ITAT KOLKATA] and [2011 (9) TMI 30 - CALCUTTA HIGH COURT] - Decided in favor of assessee.