Disallowance u/s 43-B - amounts deposited in (PLA) - For the ...

Court Rules Payment Year Crucial for Deductions u/s 43-B; Favoring Assessee on Tax Liability Payments.

December 21, 2012

Case Laws Income Tax HC

Disallowance u/s 43-B - amounts deposited in (PLA) - For the purpose of claiming benefit of deduction of the sum paid against the liability of tax, duty, cess, fee, etc., the year of payment is relevant and is only to be taken into account - in favour of assessee. - HC

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Disallowance u/s 43-B - amounts deposited in (PLA) - For the ...

Court Rules Payment Year Crucial for Deductions u/s 43-B; Favoring Assessee on Tax Liability Payments.

December 21, 2012

Case Laws Income Tax HC

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