Case Law Details
Case Name : The Commissioner of Income Tax, Cochin Vs M/s South India Corporation Ltd. (Kerala High Court)
Appeal Number : ITA No 705/1995
Date of Judgement/Order : 27/03/2015
Related Assessment Year : 1992-93
Courts :
All High Courts Kerala High Court
Sponsored
Shivali Bardoliya
Brief of the Case:
It was held in the case of CIT v/s South India Corporation Ltd. by Kerla High Court That the assessee is not entitled to claim deduction of the belated payments to the Provident Fund in view of the section 36(1)(va) and 43B of the Income tax Act.
Brief facts of the case:
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.
Thanks for uploading the judgement, this judgment refers to AY 1992-93, we need to see the cases post amendment to Section 43 B
if PF remitted before filing of return den it will allowed. CIT vs Kichha Sugars