Due date of Payment under section 43B in case of Transfer pricing Audit

Bodycare Creations Limited Vs DCIT (ITAT Delhi) ITAT find that the assessee has successfully demonstrated that the return of income filed by it has been subjected to provisions of Section 92E of the Act and consequently the due date available to the assessee is 30th November, 2017 relevant to Assessment Year 2017-18 in question in terms of Section 139(1) read with clause (aa) to Explanation-2 thereto. Consequently, impugned outstanding bonus claims to have been paid before 30th November, 2017, as vouched by tax audit report, cannot be disallowed under Section 43B of the Act. The action of the ...