Case Law Details
Case Name : Frontier Information Tech Ltd. Vs DCIT (Telangana High Court)
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All High Courts Telangana High Court
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Frontier Information Tech Ltd. Vs DCIT (Telangana High Court)
On December 23, 2024, the Telangana High Court in Frontier Information Tech Ltd. V. Deputy Commissioner Of Income-Tax (ITTA 239 of 2008 ITTASR 1928 of 2007) addressed what constitutes “actual payment” under Section 43B of the Income-tax Act, 1961.
Case Overview
The case involved Frontier Information Tech Ltd., a software development company with an interest liability of ₹75.75 lakhs payable to the Andhra Pradesh Industrial Development Corporation
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