1. CIT v. Alom Extrusions Ltd.
185 Taxmann 416Supreme Court of India2009#324 most cited
What is 1. CIT v. Alom Extrusions Ltd. authority for?
Employees' contributions to provident fund or ESI are allowable as a deduction if deposited by the due date for filing the return of income, even if paid beyond the due date prescribed under the respective fund laws. This applies retrospectively due to the amendment to Section 43B.
255
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.
Also referred to as
CIT v. Alom Extrusions Ltd. · 185 Taxmann 416 · Section 36(1)(va) · Section 43B · Employees' provident fund contribution · ESI contribution · Due date for filing return · Retrospective amendment · Allowability of deduction · Clarificatory amendment · Welfare fund contributions
Issues it is cited on
Judgments citing 1. CIT v. Alom Extrusions Ltd.
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