https://www.taxtmi.com/highlights?id=32603 Whether the provisions of Section 36 and Section 43-B are mutually exclusive and the Assessee is legally entitled to claim deduction of employees' contribution to provident fund and ESI u/s 43-B as amended vide FA, 2003, even if the said deduction was not admissible u/s 36(1)(va) - Held Yes - HC en-us Thu, 29 Dec 2016 13:07:09 +0530 Thu, 29 Dec 2016 13:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=32603 Whether the provisions of Section 36 and Section 43-B are mutually exclusive and the Assessee is legally entitled to claim deduction of employees' contribution to provident fund and ESI u/s 43-B as amended vide FA, 2003, even if the said deduction was not admissible u/s 36(1)(va) - Held Yes - HC Highlights Income Tax Thu, 29 Dec 2016 13:07:09 +0530 https://www.taxtmi.com/highlights?id=32603