#section 43B
Log in to FollowEvery article filed under the “section 43B” tag — analysis, news and updates.
753 articlesIncome Tax
Income Tax
Reopening beyond 4 years without new material facts not sustainable in law: Gujarat HC
Income Tax
Income Tax
Procedural Lapses Should Not Override Substantial Justice: ITAT condones Appeal filing delay
Income Tax
Income Tax
No Section 43B disallowance if Service Tax Not not routed through P&L: Bombay HC
Income Tax
Income Tax
Notional cost adjustment while computing PLI set aside as no such adjustment made in earlier years
Income Tax
Income Tax
Expenditure incurred for IPO, subsequently aborted, allowable being revenue in nature: ITAT
Income Tax
Income Tax
ITAT Delhi Deletes GST Disallowance Under Section 43B
Income Tax
Income Tax
CSR expenditure incurred to bring goodwill is allowable
Income Tax
Income Tax
Taxpayer is entitled to raise additional claims before appellate authority: ITAT Delhi
Income Tax
Income Tax
Deduction towards leave encashment fund admissible only when it is actually paid
Income Tax
Income Tax
Deduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes
Income Tax
Income Tax
TDS not deductible on commission paid to foreign agents as no PE in India
Income Tax
Income Tax
No Addition for Delay in PF/ESIC Deposits Due to Technical Glitches: ITAT Delhi
Income Tax
Income Tax
PF/ESI Payment Delayed by Technical Issues Allowable as Deduction: ITAT Ahmedabad
Income Tax
Income Tax
