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Amendment in section 36(1)(va) & 43B applicable from 01.04.2021
Case Law Details
- Case Name
- Gopalakrishna Aswini Kumar Vs Assistant Director of Income Tax (ITAT Banglore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Bangalore
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Gopalakrishna Aswini Kumar Vs Assistant Director of Income Tax (ITAT Banglore)
Hon’ble Karnataka High Court in the case of Essae Teraoka Pvt. Ltd., (supra) has taken the view that employee’s contribution under section 36(1)(va) of the Act would also be covered under section 43B of the Act and therefore if the share of the employee’s share of contribution is made on or before due date for furnishing the return of income under section 139(1) of the Act, then the assessee would be entitled to claim deduction. Therefore, the issue is covered by the decision of the Hon’ble Karnataka High Co...
