Disallowance u/s 43B deleted as GST payable was not debited to Profit & Loss account and was paid before due…
Disallowance of belated deposit of Employees’ contribution of PF/ESI u/s 43B even if deposited before due date of ITR filing…
Debentures issued in lieu of interest liability allowable expenditure u/s 43B read with Explanation 3C - Supreme Court ABCAUS Case…
Payment by employer of employee contribution after due date to be disallowed Clause (24) of section 2 of the Income…
TDS deposited before filing ITR is allowable u/s 43B despite assessee following cash method of accounting ABCAUS Case Law Citation:ABCAUS…
Unutilised MODVAT credit of Excise Duty not allowable u/s 43B. Paying cost of raw materials does not mean that assessee is liable to pay Excise Duty on…
Statutory liability accrues on issuance of demand notice-ITAT deleted disallowance u/s 43B and allowed payment of Local Body Tax in…
Section 43B applicable to both employee and employer contributions. No disallowance can be made u/s 36(1)(va) if paid before ITR…
Input VAT credit reversal deduction to be allowed on payment basis u/s 43B irrespective of separate VAT account INCOME TAX…