Case Law Details
Case Name : Frontier Information Tech Ltd. Vs DCIT (Telangana High Court)
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Courts :
All High Courts Telangana High Court
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Page ContentsFrontier Information Tech Ltd. Vs DCIT (Telangana High Court)Case OverviewLegal Framework: What is “Actual Payment”?Practical Implications for Taxpayers
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 wit...
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