Himachal Pradesh H.C : Amounts received by the assessee from employees for crediting to their accounts in provident fund and ESI, but not so credited on or before the due dates specified under the respective statutes, were allowable deductions under section 36 (1) (va)

High Court Of Himachal Pradesh Commissioner Of Income Tax vs. Nipso Polyfabriks Ltd. Section 36(1)(va), 43(B), 44B, 139 Assessment Year: 2001-02 Deepak Gupta & Rajiv Sharma, JJ. ITA No. 73 of 2008 7th November, 2012 Decision in favour of: Assessee Counsel appeared: Vinay Kuthiala, Senior Advocate, with Vandana Kuthiala, Advocate. for the appellant.: Radhika Suri,…

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