Uttarakhand in CIT v. Kicha Sugar Co. Ltd.
35 Taxmann.com 54Reported decision2013#1201 most cited
What is Uttarakhand in CIT v. Kicha Sugar Co. Ltd. authority for?
The employees' contribution to provident fund or any other fund referred to in section 2(24)(x) paid by the assessee before the due date of furnishing of return of income under section 139(1) is an allowable deduction, considering the provisions of section 43B.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2022.
Also referred to as
CIT v. Kicha Sugar Co. Ltd. · section 139(1) · section 43B · employees' contribution · provident fund · allowable deduction