Case Law Details
Case Name : M/s. Popular Vehicles & Services Pvt. Ltd. Vs The Commissioner of Income Tax (Kerala High Court)
Appeal Number : I.T.A.No.172 of 2016
Date of Judgement/Order : 02/07/2018
Related Assessment Year :
Courts :
All High Courts Kerala High Court
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M/s. Popular Vehicles & Services Pvt. Ltd. Vs CIT (Kerala High Court)
Sub-clause (va) of Section 36(1) takes care of the employee’s contribution, which stands unaffected by Section 43B as the restriction available in Section 43B is already available under the Explanatio
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