Section 40A(9) restricts tax deductions for contributions to employee welfare cooperative societies unless such payments are mandated by law. Contributions by an employer to an Employees' Welfare Co-operative Society fall within Section 40A(9) as the phrases 'Association of persons' and 'Body of individuals' encompass such societies; accordingly, such contributions are not deductible unless required by or under any other law, and tax officers should, where practicable, withdraw deductions already allowed in completed assessments.
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.
Section 40A(9) restricts tax deductions for contributions to employee welfare cooperative societies unless such payments are mandated by law.
Contributions by an employer to an Employees' Welfare Co-operative Society fall within Section 40A(9) as the phrases "Association of persons" and "Body of individuals" encompass such societies; accordingly, such contributions are not deductible unless required by or under any other law, and tax officers should, where practicable, withdraw deductions already allowed in completed assessments.
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