#section 43B
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778 articlesIncome Tax
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Notional cost adjustment while computing PLI set aside as no such adjustment made in earlier years
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Expenditure incurred for IPO, subsequently aborted, allowable being revenue in nature: ITAT
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ITAT Delhi Deletes GST Disallowance Under Section 43B
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CSR expenditure incurred to bring goodwill is allowable
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Taxpayer is entitled to raise additional claims before appellate authority: ITAT Delhi
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Deduction towards leave encashment fund admissible only when it is actually paid
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Deduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes
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TDS not deductible on commission paid to foreign agents as no PE in India
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No Addition for Delay in PF/ESIC Deposits Due to Technical Glitches: ITAT Delhi
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PF/ESI Payment Delayed by Technical Issues Allowable as Deduction: ITAT Ahmedabad
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Conversion of Debt to Equity Meets Section 43B Payment Criteria: Telangana HC
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Addition towards contribution to unrecognized provident fund rightly deleted
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Provision for leave salary not allowable as deduction u/s. 43B(f): Madras HC
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