18 December 2014
Whether Profession Tax paid by employer (out of his pocket) for the past 3 years without any deduction from the employee is allowed as deduction u/s 37 (read with sec. 43B)?
18 December 2014
However, the Assessing Officer saying that, the employer can collect and pay (Agent to the Government) and he can't claim as expenditure and disallowed. In this case, he paid from his packet. Because the profession tax paid on behalf of employees, who were no more in the organisation. Is there any relevant case law to treat as Salaries?