#section 43B
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778 articlesIncome Tax
Income Tax
Disallowance due to delayed payment of employees’ contribution to PF and ESIC justified
Income Tax
Income Tax
TNMM appropriate method for determining Arm’s Length Price of management fees
Income Tax
Income Tax
Section 43B Doesn’t Apply to Unclaimed Service Tax Liabilities: Delhi ITAT
Income Tax
Income Tax
No TDS Disallowance u/s 40(a)(i) due to lack of incriminating evidence in sec.153A assessment
Income Tax
Income Tax
ITAT Allows Timely Employer PF/ESI Contributions Deduction
Income Tax
Income Tax
GST not includible while computing presumptive income u/s. 44B: ITAT Mumbai
Income Tax
Income Tax
Mere Disagreement Doesn’t Justify invocation of Section 263 Revision Power: Madras HC
Income Tax
Income Tax
Disallowance of amount of employees’ share to ESI and PF after due date justifiable: ITAT Bangalore
Income Tax
Income Tax
Contribution to EPF/ESI beyond due date of respective Act duly disallowed: ITAT Jaipur
Income Tax
Income Tax
Section 43B(h): Implications for MSME Payments Under Income Tax Act
Income Tax
Income Tax
Disallowance of Dividend Income was deleted as sec. 44 overrides sec.14A in computation of income for Insurance Companies
Income 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
