1 result for “capital gains”+ Section 43Bclear
Sorted by relevance
43B and hence the addition should be allowed. 4b. The learned Sr. DR, on the other hand submitted that the employees contribution of EPF / ESI is deemed as an income under 2(24)(x) of the Act irrespective of the head of the income. Section 56 refers to income chargeable as income from other sources. It is applicable to such