https://www.taxtmi.com/highlights?id=43110 ITAT observed that, we are unable to accept the observations of the lower authorities, that the provisions of Sec. 43B would not be applicable as regards the employees contribution to provident fund, and the same would continue to be governed by Sec. 36(1)(va) r.w.s. 2(24)(x) of the Act. en-us Thu, 06 Dec 2018 07:49:13 +0530 Thu, 06 Dec 2018 07:49:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=43110 ITAT observed that, we are unable to accept the observations of the lower authorities, that the provisions of Sec. 43B would not be applicable as regards the employees contribution to provident fund, and the same would continue to be governed by Sec. 36(1)(va) r.w.s. 2(24)(x) of the Act. Highlights Income Tax Thu, 06 Dec 2018 07:49:13 +0530 https://www.taxtmi.com/highlights?id=43110