Section 43B: PF & employees state insurance payment within Grace Period Allowable

CIT vs Bharat Hotels Ltd. (Delhi High Court)

Whether the payment of provident fund and employees state insurance (ESI) dues deposited by the Assessee within the grace period would qualify for deduction under Section 43B of the Income Tax Act, 1961?

The issue here concerns the interplay of Section 2(24)(x) of the Act read with Section 36(1)(va) of the Act alongside provisions of the Employees’ P

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