Whether the provisions of Section 36 and Section 43-B are ...

Court Rules Sections 36 and 43-B of Income Tax Act Not Mutually Exclusive for Provident Fund, ESI Deductions.

December 29, 2016

Case Laws Income Tax HC

Whether the provisions of Section 36 and Section 43-B are mutually exclusive and the Assessee is legally entitled to claim deduction of employees' contribution to provident fund and ESI u/s 43-B as amended vide FA, 2003, even if the said deduction was not admissible u/s 36(1)(va) - Held Yes - HC

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Whether the provisions of Section 36 and Section 43-B are ...

Court Rules Sections 36 and 43-B of Income Tax Act Not Mutually Exclusive for Provident Fund, ESI Deductions.

December 29, 2016

Case Laws Income Tax HC

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