Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored

ITO Vs RPJ Minerals Private Limited (ITAT Jabalpur)

ITAT Jabalpur held that disallowance under section 43B of the Income Tax Act on account of non-payment of Rural Infrastructure tax and dead rent needs verification. Accordingly, matter restored to the file of AO.

Facts- AO noted that assessee had not made payment of statutory dues and accordingly added back the same under section 43B of the Income Tax Act. It was submitted that rural infrastructure tax amounting to Rs.23,01,000/- (out of total amount of Rs.23,20,613/-) had been paid between 8.05.2017 and 2

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