Tag: Section 43B

Section 43B applicable to both employee and employer contributions. No disallowance u/s 36(1)(va) if paid before ITR due date. Allahabad HC

Section 43B applicable to both employee and employer contributions. No disallowance can be made u/s 36(1)(va) if paid before ITR due date. Allahabad High Court CBDT in view of the decision of the Hon’ble Supreme Court in Alom Extrusions Ltd. has vide circular no. 22 of 2015 dated 17/12/2015 …