Case Law Details
Case Name : CIT Vs AIMIL Limited (Delhi High Court)
Appeal Number : ITA No. 1063/2008
Date of Judgement/Order : 23/12/2009
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Sponsored
S. 2 (24) (x) provides that amounts received by an assessee from employees towards PF contributions etc shall be “income”. S. 36 (1) (va) provides that if such sums are contributed to the employees account in the relevant fund on or before the due date specified in the PF etc legislation, the assessee shall be entitled to a deduction. The second Proviso to s. 43B (b) provided that any sum paid by the assessee as an employer by way of contribution to any provident etc fund shall be allowed as a deduction only if paid on or before the due 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.