#section 43B
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778 articlesIncome 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
Income Tax
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
Income Tax
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
Income Tax
Income Tax
PCIT can’t invoke Section 263 to deny Section 80G deduction for CSR donations
Income Tax
Income Tax
Date of original assessment order considered for limitation period for revisionary proceeding u/s. 263
Income Tax
Income Tax
Employee PF/ESI Disallowed if Deposited Beyond Statutory Due Dates
Income Tax
Income Tax
Only Profit on Unaccounted Sales Taxable; 12% NPR Upheld: ITAT Ahmedabad
Income Tax
Income Tax
