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2017 (3) TMI 1861 - HC - Income TaxDisallowance u/s 43B or u/s 36(1)(va) - PF deposited beyond the time prescribed - Scope of section 43B of the Act - amount has been deposited on or before the due date of filing of return - HELD THAT:- As decided in Jaipur Vidyut Nigam Ltd.[2014 (5) TMI 222 - RAJASTHAN HIGH COURT] it is an admitted fact that the entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 of the I.T. Act and being a concurrent finding of fact by the respective authorities that if the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act - Appeal dismissed.
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