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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Disallowance under Sec.36(1)(va) r/w Sec.2(24)(x) - assessee ...

Case Laws     Income Tax

September 12, 2015

Disallowance under Sec.36(1)(va) r/w Sec.2(24)(x) - assessee shall not be entitled to deduction of such amount in computing the income referred to in section 28 if such sum is not credited by the assessee to the employees' account in the relevant fund or funds on or before the due date as per explanation to section 36(1)(va) of the Act - HC

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