1992 (3) TMI 100 - AT - Income Tax

Summary

The Revenue appealed the deletion of Rs. 18,628 disallowance under s. 43B for employees' contribution towards P.F., E.S.I. The CIT(A) justified the deletion, stating that s. 43B did not cover employee contributions in the relevant year (asst. yr. 1986-87). The appeal was dismissed.