income under sub-section (1) of section 139 , assessee
would be entitled to deduction under section 43B and such
deduction would be admissible ... referred to in
clause (va) of sub-section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
past history and entire expenditure is such
which is not covered u/s 43B of the Act. We fail to understand this logic ... amount represented
conversion charges & Processing Charges is not hit by section
43B."
68. Learned D.R. of the Revenue supported the assessment order
taxman 291 (Ker) which clearly pointed out that section 36(1)(va) and
section 43B(6) operate in different fields and the benefit of deduction ... after quoting from the amendments made to section 36(1)(va) and section 43B ,
pointed out that the same were declaratory amendments which simply clarified
taxman 291 (Ker) which clearly pointed out that section 36(1)(va) and
section 43B(6) operate in different fields and the benefit of deduction ... after quoting from the amendments made to section 36(1)(va) and section 43B ,
pointed out that the same were declaratory amendments which simply clarified
income under sub-
section (1) of section 139 , assessee would be entitled to
deduction under section 43B and such deduction would be
admissible ... referred to in clause (va) of sub-
section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
income under sub-section (1) of section
139 , assessee would be entitled to deduction under
section 43B and such deduction would be admissible ... referred to in clause (va) of sub-
section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
income under sub-section (1) of section
139 , assessee would be entitled to deduction under
section 43B and such deduction would be admissible ... referred to in clause (va) of sub-
section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
income under sub-section (1) of section
139 , assessee would be entitled to deduction under
Page 16 of 17
section 43B and such deduction would ... referred to in clause (va) of sub-
section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
income under sub-
section (1) of section 139 , assessee would be entitled to
deduction under section 43B and such deduction would be
admissible ... referred to in clause (va) of sub-
section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
income under sub-section (1) of section 139 , assessee
would be entitled to deduction under section 43B and such
deduction would be admissible ... referred to in
clause (va) of sub-section (1) of section 36 of the Act.
Though section 43B of the Act covers only employer
