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ITAT, Delhi: Commissioner Sanction Not Required for Contribution towards EPF Under EPF Act - (31 May 2017)

ITAT Delhi has held that approval by Commissioner of Income Tax is not a mandatory requirement to allow deduction of contribution towards EPF under section 38(1)(iv) of Income Tax Act when the assessee has framed scheme under the Employees provident Fund Act, 1952.

Tags : ITAT DELHI   INCOME TAX ACT   EMPLOYEES PROVIDENT FUND ACT  

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