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2007 (7) TMI 169 - KARNATAKA HIGH COURT - Income Tax
Head Note / Extract:
36(1)(va) clear that amounts actually paid on or before the due date of filing return u/s 139 are allowable deductions – so contributions by assessee to P.F. & Employees State Insurance are deductible even if made beyond period prescribed u/s 36(1)(va) but before the due date for furnishing return