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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

ITAT observed that, we are unable to accept the observations of ...

Case Laws     Income Tax

December 6, 2018

ITAT observed that, we are unable to accept the observations of the lower authorities, that the provisions of Sec. 43B would not be applicable as regards the employees contribution to provident fund, and the same would continue to be governed by Sec. 36(1)(va) r.w.s. 2(24)(x) of the Act.

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