Case Law Details
Case Name : H.P. State Civil Supplies Corporation Ltd. Vs ACIT (Himachal Pradesh High court)
Appeal Number : ITA Nos. 37of 2007
Date of Judgement/Order : 31/12/2024
Related Assessment Year :
Courts :
All High Courts Himachal Pradesh HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
H.P. State Civil Supplies Corporation Ltd. Vs ACIT (Himachal Pradesh High court)
Himachal High Court held that as per section 43-B of the Income Tax Act deduction towards contribution to leave encashment fund is available only when the same is actually paid. Accordingly, appeal of the assessee dismissed.
Facts- T
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.
Author Bio
