Disallowance of payment made to employees against the provision ...

Income Tax

September 18, 2018

Disallowance of payment made to employees against the provision made for unfunded pension - it is effectively a payment made as a welfare measure - the provisions of section 40A(9) is not at all applicable to the facts of the instant case.

View Source

← Previous Next →

Disallowance of payment made to employees against the provision ...

Income Tax

September 18, 2018

You may also like:

The assessee being entitled to exemption under sections 11 and 12 of the Act, no disallowance on account of contribution to unapproved pension and gratuity funds can be made - AT

Substitution of new section for section 80JJAA- Deduction in respect of employment of new employees. - Deduction under the proposed provisions will be available in...

Withholding of Pension - A person cannot be deprived of this pension without the authority of law, which was the Constitutional mandate enshrined in Article 300 A of the...

TDS u/s 192 - employee of Mahatma Gandhi University, kerala - The salary, pension and retirement benefits are paid from the consolidated fund of the state government...

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...

TDS provisions were complied with by agent, who had made payment on behalf the principal assessee - no disallowance of expenses in the hands of assessee - AT

Disallowance u/s 43B – the assessee has retained the money from the suppliers on the pretext that it will make the payment to the Government - provision of section 43B...

Simply because the authorities who are expected to enforce the law are unable to enforce effectively, it does not mean that the statutory provision must be given a go bye - HC

Disallowance u/s 36(1)(va) - delayed payment of ESI/EPF - if the employees‟ contribution is not deposited by the due date prescribed under the relevant Acts and is...

Whether payment made to employees in india falls under the category of ‘Fees for technical services’ – seconded agreement - Indo-UK Treaty - The 'make available'...

Quick Updates: