Case Law Details
Case Name : Joint Commissioner Of Income Tax Vs I.T.C. Ltd. (ITAT Kolkata - Special Bench)
Appeal Number : 2008 112 ITD 57 Kol : 2008 299 ITR 341 Kol
Date of Judgement/Order : 07/09/2007
Related Assessment Year :
Courts :
All ITAT ITAT Kolkata
Sponsored
The view that section 43B is a general provision which merely bars deduction of specified sums, unless they are actually paid and whereas provisions of section 36(1)(va) specifically deal with deduction in respect of payment of employees’ contribution to provident fund and other funds; therefore, the provisions of section 36(1)(va), being special provisions enacted to deal with specific matter would prevail over the general provisions of section 43B has been upheld.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
