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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Delay in employee contribution to P.F. - Disallowance u/s ...

Income Tax

June 20, 2020

Delay in employee contribution to P.F. - Disallowance u/s 36(1)(va) read with section 2(24)(x) - The onus is on the assessee to prove that it is eligible for deduction u/s 36(1)(viii) of the 1961 Act and claim of the assessee for grant of deduction u/s 36(1)(viii) is to be strictly construed. etc.

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