Arrears of salary not covered by section 43B of Income Tax Act

HIGH COURT OF DELHI Commissioner of Income-tax Versus Hindustan Times IT APPEAL NO. 95 & 100 OF 2011 SEPTEMBER 14, 2012 JUDGMENT S. Ravindra Bhat, J.  The present common judgment arises out of an order of the Income Tax Appellate Tribunal (ITAT) dated 04.09.2009 in ITA 2158/Del/2003 and ITA 827/Del/2006. These two pertain to the Assessment Years 1999-00 and 2000-01. 2. The following questions of law arise for consideration:   i.  Did the Tribunal err in law in upholding the deduction towards provision for salary, Provident Fund etc not actually paid during the assessme...