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2017 (3) TMI 105 - AT - Income TaxDeduction of contribution to EPF under section 43B - amount paid before the due date for filing the return of income - Held that:- Respectfully following the decision of the Hon'ble Bombay High Court in the case of CIT vs. Hindustan Organics Chemicals Ltd. (2014 (7) TMI 477 - BOMBAY HIGH COURT) we reverse the orders of the learned CIT(A) on this issue and direct the authorities below to allow the assessee’s claim for deduction on account of contributions to employees provident fund (EPF) under section 43B which, admittedly, have been paid before the due date for filing the return of income for A.Y. 2012-13. Consequently, assessee’s grounds of appeal allowed.
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