#section 43B
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753 articlesIncome Tax

Income Tax
Allowability of Unfunded actuarial liability for pension in respect of employees payable till death
Income Tax

Income Tax
Definition of export turnover given in Explanation 2 to sec. 10A excludes freight & insurance
Income Tax

Income Tax
Employee’s contribution to EPF is covered by section 36(1)(va) r.w. s. 2(24)(x)
Income Tax

Income Tax
The liability to pay sales tax by instalments cannot be treated to be beyond the provisions of section 43B of the Act
Income Tax

Income Tax
Employees PF eligible for extended time limit given in sec 43B
Income Tax

Income Tax
Delayed payment of employees’ PF contribution allowable u/s 43B of The Income Tax Act
Income Tax

Income Tax
Provision for Gratuity & Leave Encashment not Allowable
Income Tax

Income Tax
Amendment to Section 43B is retrospective -SC
Income Tax

Income Tax
Deletion of 2nd proviso to section 43B is retrospective w.e.f. 1-4-1988 – SC
Income Tax

Income Tax
Employees Contribution to PF- Section 36(1)(va) will prevail over section 43B
Income Tax

Income Tax
