Punjab & Haryana H.C : Where assessee deposited employer and employee’s contribution to ESI and Provident Fund prior to filing of return under section 139(1), it was entitled to deduction of amount so deposited and, thus, impugned disallowance made by assessing authority under section 43B in such a case was to be deleted
High Court Of Punjab And Haryana CIT, Faridabad VS. Mark Auto Industries Ltd. Assessment Year : 2003-04 Section : 43B, […]