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2009 (4) TMI 97 - HC - Income TaxThe Assessing Officer, while completing the assessment, found that the assessee had paid contribution to gratuity fund amounting to Rs. 7,83,495 beyond the accounting period. The Assessing Officer held that the extended due date as per the proviso to section 43B of the Act was not applicable to gratuity and superannuation fund. He, therefore, disallowed the claim for deduction under section 43B of the Act - Admittedly, it could be seen from the records that the assessee has paid the gratuity before the due date for filing of the return. Hence the decision in the case of Nexus Computer P. Ltd, squarely covers the issue in favour of the assessee and against the Revenue
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