Bombay High Court Allows Revenue's Appeal on Employees' Contribution Deduction in Income Tax Case. Employees' contribution to PF/ESI/pension fund is deductible under Section 36(1)(va) only if paid before due date, not under Section 43B.
14 Oct 2014The case involves two appeals filed by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against the common order of the ...
