#section 43B
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778 articlesIncome Tax
Income Tax
Amendment to Sections 36(1)(va) & 43B vide Finance Act, 2021 are prospective
Income Tax
Income Tax
Amended provisions of section 43B & 36(1)(va) not applicable for AY 2018-19
Income Tax
Income Tax
Employees’ contribution towards ESI/PF paid before due date of filing of return of income allowable
Income Tax
Income Tax
Amendments related to Employees’ Contribution to ESIC/PF vide Finance Act, 2021 are Prospective
Income Tax
Income Tax
Section 43B- No deduction for Deposit In ‘No-Lien/Escrow Account’
Income Tax
Income Tax
Amendment to section 36(1)(via) & 43B are prospective not retrospective
Income Tax
Income Tax
Employee Contribution To PF/ESI of AY 2019-20 paid before ITR Filing allowable
Income Tax
Income Tax
Section 43B: HC Directs AO to determine If IL&FS is a Public Institution
Income Tax
Income Tax
Amended to section 43B & 36(1)(va) vide Finance Act, 2021 not applicable to AY 2018-19 & 2019-20
Income Tax
Income Tax
Allowability of delayed payment of employee’s contribution to PF/ESIC
Income Tax
Income Tax
ITAT deletes Addition towards ESI and PF paid before Income Tax Return due date
Income Tax
Income Tax
Assessee cannot be taxed on amount on which tax is not legally imposable
Income Tax
Income Tax
Employees’ contribution paid before due date of filing of return of income u/s 139(1) is allowable deduction
Income Tax
Income Tax
