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Income Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Employees' contribution to PF and ESI - failure to deposit ...


High Court Confirms Additions for Late PF and ESI Deposits; Examines Section 43B and Section 2(24)(x) of IT Act.

January 11, 2014

Case Laws     Income Tax     HC

Employees' contribution to PF and ESI - failure to deposit before due date - applicability of section 43B read with section 2(24)(x) - Decision in Alom Extrusions Ltd. (2009 (11) TMI 27 - SUPREME COURT), distinguished - additions confirmed - HC

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