165 results for “disallowance”+ Section 43clear
Sorted by relevance
Key Topics
Showing 1–20 of 165 · Page 1 of 9
In the result, the aforesaid appeals of the assessee are allowed
Bench: Shri Sandeep Gosain & Shri Arun Khodpia
disallowance on account of delayed payment of ESI and PF under relevant statute can be made if the payments were made before due date of filing of return of income under section 139(1), therefore decided in favour of assessee. 6. Now, to decide the applicability of the amendment in section 36(i)(a) and 43B, whether an amendment will