5 results for “condonation of delay”+ Section 249(4)(b)clear
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Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
condoned. In the present case we are concerned with the law as it stood prior to the amendment of section 43B. In the circumstances, the assessee was entitled to claim the benefit in section 43B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special leave petition