#section 43B
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778 articlesIncome Tax
Income Tax
Employees’ contribution to PF & ESI allowable if paid before due date of filing income Tax Return
Income Tax
Income Tax
Deduction of Employee’s & Employer’s contribution to PF
Income Tax
Income Tax
Service Tax disallowable if collected but not remitted to Government
Income Tax
Income Tax
PF/ ESI deposited late but before filing of return is allowable as deduction
Income Tax
Income Tax
Amended provisions of Section 43B r.w.s. 36(1)(va) are not retrospective
Income Tax
Income Tax
Deduction for disputed service tax demand eligible in year of payment
Income Tax
Income Tax
PF Disallowance: Amendment in Sec 36(1)(Va) & 43B Applicable From AY 2020-21
Income Tax
Income Tax
Amendments to Sections 43B and 36(1)(va) not Retrospective
Income Tax
Income Tax
Service Tax Collected but not paid to Government disallowable under section 43B
Income Tax
Income Tax
ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly
Income Tax
Income Tax
PF/ESI payment after respective statue due date but before ITR filing allowable
Income Tax
Income Tax
Deduction of employees’ contribution to PF/ESI made prior to due date of filing ITR
Income Tax
Income Tax
Employees Contributions to ESI & PF made after due date allowable as Deduction
Income Tax
Income Tax
