Himachal Pradesh High Court

Sec. 36(1)(va), Income Tax Case Laws, Sec. 44B, Section 139, Section 36, Section 43, Section 43B

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:

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