#section 43B
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753 articlesIncome Tax
Income Tax
Section 43B(h): MSME Payment Clause Every Business Must Understand
Income Tax
Income Tax
CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
Income Tax
Income Tax
Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective
Income Tax
Income Tax
No Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition
Income Tax
Income Tax
ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books
Income Tax
Income Tax
Section 43B Addition Quashed as GST Liability Was Shown Only as Liability & not claimed as expense
Income Tax
Income Tax
Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation
Income Tax
Income Tax
IPL Franchise Fees, Celebrity Hospitality and Website Expenses allowed as Revenue Expenditure
Income Tax
Income Tax
ITAT Mumbai in AY 2010-11: Extensive Ruling on Banking Taxation Issues
Income Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai
Income Tax
Income Tax
Duty Drawback Taxable on Approval, MODVAT Credit Allowed u/s 43B, but 80IB Must Be Reduced for 80HHC: Delhi HC
Income Tax
Income Tax
Exempt income expenses must be strictly excluded from book profits to compute MAT
Income Tax
Income Tax
