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        Income Tax

        2018 (2) TMI 2065 - HC - Income Tax

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        Appeal denied on Income Tax Act Section 43B for employee welfare contributions. The High Court dismissed the appeal on the applicability of Section 43B of the Income Tax Act, 1961. The AO's disallowance of claimed amounts under ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                          Appeal denied on Income Tax Act Section 43B for employee welfare contributions.

                          The High Court dismissed the appeal on the applicability of Section 43B of the Income Tax Act, 1961. The AO's disallowance of claimed amounts under Section 36(1)(va) related to employees' welfare contributions was upheld based on previous court decisions.


                          The High Court dismissed the appeal regarding the applicability of Section 43B of the Income Tax Act, 1961. The AO disallowed claimed amounts subject to deduction under Section 36(1)(va) related to employees' welfare contributions. The ITAT decision aligned with previous court rulings, leading to the dismissal of the appeal.
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