Pricing Login

Tax Management India. Com
Law and Practice : Digital eBook
Research is most exciting & rewarding

For Sales / Support:
WhatsApp

9911796707

Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

⚠️ This portal will be discontinued on 31-07-2025

If you encounter any issues or problems while using the new portal,
please let us know via our feedback form so we can address them promptly.

Follow us:

Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1992 (3) TMI AT This

Login
Summary

Forgot password

New Registrations:
Now Available at TaxTMI.Com

1992 (3) TMI 100 - AT - Income Tax

The Revenue appealed the deletion of Rs. 18,628 disallowance under s. 43B for employees' contribution towards P.F., E.S.I. The CIT(A) justified the deletion, stating that s. 43B did not cover employee contributions in the relevant year (asst. yr. 1986-87). The appeal was dismissed.

← Previous Next →

Quick Updates:

What's New:
Latest Case Laws

What's New:
Latest Notifications

What's New:
Latest Circulars

F: GST practitioner debates whether Gujarat High Court GSTR-3B interest r...

F: Windmill expenses qualify for proportionate Input Tax Credit under Rul...

F: Second-hand truck dealers can pay GST on profit margin under Rule 32(5...

F: Consolidated GST notices spanning multiple years face legal challenges...

F: Business owner with Rajasthan GST registration faces conflicting advic...

H: Clause 445 imposes strict penalties on non-profits diverting income to...

H: Clause 444 imposes strict penalties for false accounting entries to pr...

H: Clause 441 imposes INR 25,000 penalty for failure to maintain tax reco...

H: Clause 443 updates penalty rules for undisclosed income with a 10% tax...

H: Clause 442 imposes penalties for inaccurate or missing documentation i...

H: Clause 441 imposes fixed INR 25,000 penalty for failure to maintain bo...

H: Clause 440 of Income Tax Bill 2025 sets immunity rules for timely tax ...

H: Clause 439 Income Tax Bill 2025 sets formula-based penalties for under...

H: Identical Mineral Lists in Income Tax Act 1961 and 2025 Bill Support T...

H: Income Tax Bill 2025's Schedule-XIII updates exclusions on luxury and ...

H: Parliamentary Committee Reviews Income Tax Bill 2025 Simplifying Tax C...

F: Firm faces GST reversal demand after cement supplier's insolvency desp...

H: Auto-Populated Inter-State Supply Data in GSTR-3B Table 3.2 deferred. ...

H: Central Government Notifies 2.70-Hectare SEZ for IT/ITES Under SEZ Act...

H: Cancellation of GST Registration for Non-Filing Returns Valid Under Se...

H: HC refuses to quash show cause notice under Section 74 CGST Act, allow...

T: Income Tax Bill 2025 Schedule-XI modernizes provident fund regulations...

T: Income Tax Bill 2025 Schedule-XIV preserves existing insurance taxatio...

T: Government gets 3-year power under Clause 535 to resolve Income Tax Bi...

T: Income Tax Bill 2025 Clause 536 repeals 1961 Act with comprehensive tr...

A: ITC can be cross-utilized across unrelated business supplies without r...

A: CGST Section 50(1) Advisory on Interest Payment Valid as Preliminary N...

A: School bus operator must pay GST when parents pay directly instead of ...

A: Legal Metrology Rules 2011 mandate labeling requirements for packaged ...

A: Directors and managers face personal liability under Section 49 for co...