2 results for “disallowance”+ Section 17(1)(va)clear
Sorted by relevance
disallowed under Section 40A(3) of the Act. The next issue which was taken up by the assessing officer was with regard to the employees’ contribution to the Provident Fund and the assessing officer found that the amount was not deposited within the statutory due date and held it to be includible in the assessee’s income in terms