Case Law Details
Case Name : AKS Power Equipments (P) Ltd. Vs. DCIT (ITAT Kolkata)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Kolkata
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AKS Power Equipments (P) Ltd. Vs. DCIT (ITAT Kolkata)
Where assessee remitted employees contribution towards PF and ESI before filing of return under section 139(1) and that the amendment/Explanation brought in Section 43B of Income Tax Act, 1961 by Finance Act, 2021 with effect from 1-4-2021 on the instant issue being prospective in nature, the said amendment would not be applicable to
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