#section 43B
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778 articlesIncome Tax
Income Tax
No deduction on Failure to pay employee’s contribution within prescribed due date under respective PF Act
Income Tax
Income Tax
Disallowance of PF ESIC vide 143(1) intimation is correct: ITAT-Pune
Income Tax
Income Tax
Scope of section 143(1)(a) for delayed deposit of employees’ contributions for pre amended period
Income Tax
Income Tax
ITAT deletes addition on account of delayed payment of employees contribution to Provident Fund
Income Tax
Income Tax
Education cess is not allowable deduction
Income Tax
Income Tax
Service tax amount not routed via P&L doesn’t attract provisions of section 43B
Income Tax
Income Tax
ITAT’s clarifies law on additions wrt employees’ contributions for PF/ESI based on Tax Audit Report by CPC
Income Tax
Income Tax
Section 43B not applies to provisions of section 36(1)(va) in respect of employees contribution
Income Tax
Income Tax
Allowability of PF/ EPF/GPF paid after due date under respective Act but before ITR filing
Income Tax
Income Tax
PF/ESI fund paid after due date under PF Act but before Section 139(1) due date allowable
Income Tax
Income Tax
Employees’ contribution to EPF allowable, if paid before due date of return
Income Tax
Income Tax
Analysis of SC verdict on allowability of delayed payment of Employee PF Contribution
Income Tax
Income Tax
Section 143(1) adjustment based on mere Tax Audit report vitiated in law
Income Tax
Income Tax
