Amount paid before due date of return not supposed to be disallowed under section 43B

Ahluwalia Erectors & Fabricators Private Limited Vs DCIT / ACIT (ITAT Jaipur) ITAT Jaipur held that the amount paid before due date of filing the return of income is not supposed to be disallowed under section 43B of the Income Tax Act even though the same was outstanding at the year. Accordingly, AO directed to verify the said aspect and pass appropriate order. Facts- The appellant filed its ITR declaring total income at Rs. 81,73,179/- on 30.10.2019. The ITR was processed by the AO CPC on 18.06.2020 assessing total income at Rs. 2,77,00,386/-. The AO CPC disallowed the expenditure indi...