#section 43B
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753 articlesIncome Tax
Income Tax
Service Tax Liability Arises Only on Actual Receipt of Funds – ITAT Upholds Deletion of Rs. 3.62 Cr Addition
Income Tax
Income Tax
Service Tax Shown Only in Balance Sheet -Section 43B Disallowance Only if Deduction Claimed
Income Tax
Income Tax
ITAT Deletes ₹3.80 Lakh Leave Encashment Addition, Rules CPC Lacked Jurisdiction
Income Tax
Income Tax
PF/ESI Deduction Denied for Late Deposit, Allowed for Holiday – 143(1) Adjustment Upheld
Income Tax
Income Tax
Mismatch in Audit & ITR Columns – Tribunal Restores 43B Addition to AO
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Income Tax
A Practical Guide to Tax Audit under Section 44AB for Trader Assessees – AY 2025–26
Income Tax
Income Tax
Profit on sale/redemption of investment not chargeable to tax: ITAT Delhi
Income Tax
Income Tax
Delay of 373 days in filing appeal condoned as reasonable cause shown
Income Tax
Income Tax
GST Paid Before Return Due Date Eligible for Deduction u/s 43B
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Income Tax
Bonus paid before ITR due date cannot be disallowed: ITAT Jaipur
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Income Tax
ITAT restores hotel assessee’s reassessment case to AO for fresh review
Income Tax
Income Tax
Foreign exchange loss allowed as revenue expense: ITAT Mumbai
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Income Tax
PCIT can’t invoke Section 263 to deny Section 80G deduction for CSR donations
Income Tax
Income Tax
