#section 43B
Log in to FollowEvery article filed under the “section 43B” tag — analysis, news and updates.
778 articlesIncome Tax
Income Tax
BPO Not KPO: ITAT Rejects Comparables, Deletes 14A Disallowance & Treats Forex as Operating Item
Income Tax
Income Tax
Section 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT
Income Tax
Income Tax
ITAT Kolkata Remands PF/ESI Disallowance for Verification of Challans & Section 143(1) Notice
Income Tax
Income Tax
Debatable PF/ESI Disallowance Cannot Be Made Under Section 143(1)(a): Chhattisgarh HC
Income Tax
Income Tax
Ind AS Book Entries Cannot Create Taxable Income: Mumbai ITAT Deleted ₹130.92-Crore Additions
Income Tax
Income Tax
Mumbai ITAT Allows PF/ESIC Deduction Paid Before Return Due Date
Income Tax
Income Tax
Bangalore ITAT Deletes PF/ESI Adjustment: CPC Cannot Decide Debatable Issue
Income Tax
Income Tax
Bangalore ITAT Excludes Functionally Dissimilar Comparables in Transfer Pricing Case
Income Tax
Income Tax
Chandigarh ITAT: TOLA Cannot Cure Wrong Authority Approval or Section 151 Non-Compliance
Income Tax
Income Tax
Delayed Employees’ PF Disallowance May Enhance Section 80-IC Deduction: Kolkata ITAT
Income Tax
Income Tax
ITAT Nagpur Denies Section 80-IA Deduction for Failure to Prove Developer Status
Income Tax
Income Tax
ITAT Bangalore: Software TP Adjustment Remanded Using ₹200 Crore Turnover Filter
Income Tax
Income Tax
No Section 43B Gratuity disallowance If Paid Before ITR Due Date: Pune ITAT
Income Tax
Income Tax
