This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
No disallowance u/s 43B if amount is deposited within grace period
Case Law Details
- Case Name
- The Commissioner of Income Tax Vs. Amoli Organics (P) Ltd (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Considering the fact that the learned Tribunal has granted relief to the assessee with respect to the amount of provident fund which the assessee deposited with the department within extended grace period under the Provident Fund Act, it cannot be said that the learned Tribunal has committed any error in granting the reliefs, which calls for interference by this Court.
Under particular Act or law, in the present case Provident Fund Act, if the assessee was entitled to make payment within the grace period and if within that grace period, its employer contributions have been deposited by the ass...
