#section 43B
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753 articlesIncome Tax
Income Tax
Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax
Income Tax
Kerala HC Restores Tax Appeal Dismissed for Delay; Cites AO’s Natural Justice Breach
Income Tax
Income Tax
Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning
Income Tax
Income Tax
Disallowance u/s. 43B for non-payment of statutory tax needs verification hence matter restored
Income Tax
Income Tax
Order passed u/s. 263 without considering submissions is non-speaking order
Income Tax
Income Tax
ITAT Pune Confirms CPC Adjustment – Late PF/ESI Payments Not Deductible
Income Tax
Income Tax
ITAT Hyderabad Deletes CPC Adjustments – Double Disallowance & Wrong 43B Addition Quashed
Income Tax
Income Tax
Demand raised on issue u/s. 143(1)(a) to be modified as claim allowed in scrutiny assessment
Income Tax
Income Tax
Reassessment u/s. 147 without any fresh and new material is invalid
Income Tax
Income Tax
ITAT Kolkata Allows Deduction of Outstanding Service Tax in Income Tax Return
Income Tax
Income Tax
ITAT Kolkata – PF/ESI Contribution Disallowance – Matter Remanded for Verification
Income Tax
Income Tax
Section 43B(h) of Income Tax Act: Law, Intention, Practical Application & Loopholes
Income Tax
Income Tax
Plausible View Adopted by AO Cannot Be Revised – Pune ITAT on 263 Jurisdiction
Income Tax
Income Tax
