Tuesday, August 16, 2016

Both employees and employer's contribution covered under Sec. 43B


The High Court of Patna held that there appears to be sufficient justification for taking the view that the employees' and the employer's contribution ought to be treated in the same manner. Bihar State Warehousing Corporation Ltd. v. Commissioner of Income-tax 1, Patna. [2016] 71 taxmann.com 247

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