#section 43B
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753 articlesIncome Tax
Income Tax
No disallowance u/s. 43B for unpaid GST as deduction not routed through P&L: ITAT Ahmedabad
Income Tax
Income Tax
No Due Date for Employee’s NPS Contribution under PFRDA Act: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance of expense impermissible as it is not claimed in P&L: ITAT Surat
Income Tax
Income Tax
Employee’s share in PF to be deposited as per due date fixed by EPF Act: Rajasthan HC
Income Tax
Income Tax
Disallowance u/s 14A was computed @ 0.5% of exempt income earned based on Rule 8D(2)(iii)
Income Tax
Income Tax
Loss Must Be Classified as Capital or Business for Proper Set-Off Against Capital Gains or Business Income
Income Tax
Income Tax
Addition for delayed payment to PF and ESIC due to mis-reporting in audit report unjustified: ITAT Ahmedabad
Income Tax
Income Tax
Disallowance of provision for leave encashment unwarranted as liability was inherited due to restructuring
Income Tax
Income Tax
Penalty u/s. 270A cannot be levied in absence of under reporting of income: ITAT Delhi
Corporate Law
Corporate Law
MSME Samadhaan
Income Tax
Income Tax
Section 43B(h) of Income Tax Act: MSME Payment Rule
Income Tax
Income Tax
Section 43B(h) on MSE Payments: Applicability, Time Limit, Disclosure & External Confirmation
Income Tax
Income Tax
If statutory liabilities are not routed through the profit and loss account, will they still be disallowed under Section 43?
Income Tax
Income Tax
