149 results for “condonation of delay”+ Section 43Bclear
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Bench: Shri R.K. Panda & Shri Vijay Pal Rao
Delay condoned. In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund before filing of the return. Special