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of <h1>Appeal denied on Income Tax Act Section 43B for employee welfare contributions.</h1> <h3>Principal Commissioner Of Income Tax-7 Versus Planman Hr Pvt. Ltd</h3> Principal Commissioner Of Income Tax-7 Versus Planman Hr Pvt. Ltd - TMI 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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