Kerala H.C : Whether, on the facts and in the circumstances of the case and on an interpretation of s. 43B r/w the Explanation to cl. (va) of s. 36(1), the assessee is entitled to claim deduction of the contribution to the provident fund for the asst. yr. 1991-92 on actual payment basis even if the payment was not made before the ‘due date’ as defined in the Explanation to s. 36(1)(va) ?
High Court Of Kerala CIT vs. Standard Tile And Clay Works (P) Ltd. Section 36(1)(va), Expln., 43B Asst. Year 1991-92 […]
