Disallowance u/s.43B - Tribunal erred in deleting disallowances ...

Income Tax

November 5, 2015

Disallowance u/s.43B - Tribunal erred in deleting disallowances being employees' contribution to PF account/ ESI account made by the Assessing Officer as such sums were not credited by the respective assessee to the employees' accounts in the relevant fund or funds on or before the due date as per explanation to section 36(1)(va) - HC

View Source

← Previous Next →

Disallowance u/s.43B - Tribunal erred in deleting disallowances ...

Income Tax

November 5, 2015

You may also like:

GST is not leviable on General Insurance policies provided by a State Government to employees of the State government/ Police personnel, employees of Electricity...

Failure to deposit PF & ESIC contribution of employees – By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is...

Addition u/s 43B r.w.s 2(24)(x) - employees contribution towards PF and ESIC - Since the employees’ contribution toward PF was not deposited before due date in terms of...

Addition made in respect of employees contribution towards PF/ESI - if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date...

Allowability of deduction – Delayed payment of PF & ESIC - By deleting Second Proviso to section 43B by Finance Act, 2003, it cannot be said that Section 36(1) (va) is...

Addition in respect of employees contribution to ESI & PF - delayed deposits of contributions - addition by way of adjustment while processing the return of income u/s...

CENVAT Credit - input services - insurance policy - Credit of service tax paid on insurance policy is admissible when the policy covers the employees and family members...

Disallowance of late payment of employees contribution to PF/ESI - If the amount is deposited before the due date of filing of return of income u/s 139(1) of the 1961...

Disallowance of Employees share of ESI/PF paid belatedly as per the due dates laid down in the law - Whether the amendment to the provisions to section 43B and 36(1)(va)...

Disallowance for late payment of employees contribution to ESI and PF - The respective enactment has although provided deterrent to the employer in the form of interest...

Quick Updates: