Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due…
No disallowance for delayed deposit of PF/ESI prior to judgment of Supreme Court Disallowance of u/s 36(1)(va) for delayed deposit…
Employers contribution not covered under Supreme Court order in case of Checkmate. Payment by cheque within due date allowed by…
Disallowance of belated deposit of Employees’ contribution of PF/ESI u/s 43B even if deposited before due date of ITR filing…
Disallowance u/s 36(1)(va) for delayed EPF deposit. Amendment by Finance Act is prospective - ITAT ABCAUS Case Law Citation ABCAUS…
Amendment by Finance Act 2021 for disallowance u/s 36(1)(va) read with u/s 43B retrospective or prospective is debatable & controversial…
Debentures issued in lieu of interest liability allowable expenditure u/s 43B read with Explanation 3C - Supreme Court ABCAUS Case…
Disallowance u/s 36(1)(va) for delayed deposit of employees contribution of EPF. Explanation-5 to section 43B not retrospective - ITAT ABCAUS…
NFAC is bound by binding decision of Jurisdictional High Court when AO is situated within territorial and subjective jurisdiction of…
Payment by employer of employee contribution after due date to be disallowed Clause (24) of section 2 of the Income…