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M/s Modi Rubber Ltd. Versus Dy. Commissioner of Income Tax, Circle 5(1) and ACIT, Circle 5(1), Versus M/s Modi Rubber Ltd.,


Extract:-
Deletion made on account of delayed payment Payment to ESI and PF and superannuation fund u/s 43B of the Act Held that - The amounts were paid before the due date of filing of return for the assessment year under consideration Relying upon C.I.T. vs. Vinay Cement Ltd. 2007 (3) TMI 346 - Supreme Court of India - due date for payment of contribution towards superannuation fund relating to the financial year could only fall in the immediately following financial year - The amount of contribution towards superannuation funds gets qualified / crystalised only after the salary of the last month of t ....... - .......

 



 


 

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