#section 43B
Log in to FollowEvery article filed under the “section 43B” tag — analysis, news and updates.
753 articlesIncome Tax
Income Tax
Section 40(a)(ia) Disallowance Unwarranted: Section 194C TDS Not Applicable to EDC Payments
Income Tax
Income Tax
PF/ESIC Disallowance : ITAT Remands Case Due to Factual Error in Audit Report
Income Tax
Income Tax
Unpaid VAT liability not claimed as expense in P&L cannot be disallowed u/s. 43B
Income Tax
Income Tax
Assessment order passed against non-existent entity is invalid: ITAT Ahmedabad
Income Tax
Income Tax
Section 270A Penalty Unjustified Due to Lack of Tax Evasion Intent: ITAT Pune
Income Tax
Income Tax
Section 40A(7) Overrides Section 43B if Conditions Met: Madras HC
Income Tax
Income Tax
Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation
Income Tax
Income Tax
Employees’ contribution to PF/ESI after statutory due dates not deductible: ITAT Ahmedabad
Income Tax
Income Tax
MSME Changes as per Income Tax Act,1961 and MSMED Act, 2006
Income Tax
Income Tax
Section 14A not apply when there is no dividend income: ITAT Hyderabad
Income Tax
Income Tax
Section 14A Disallowance in case of insurance company not sustainable: ITAT Delhi
Income Tax
Income Tax
Non-issuance of Section 143(2) notice invalids Section 143(3) Scrutiny Assessment: ITAT Raipur
Income Tax
Income Tax
Revision u/s. 263 set aside as based on assumption and presumption: ITAT Jaipur
Income Tax
Income Tax
