#section 43B
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753 articlesGoods and Services Tax

Goods and Services Tax
Difference between GSTR 2A and GSTR 3B not a valid ground for disallowing ITC
Income Tax

Income Tax
TDS u/s. 194H not deductible as payments to gateway providers are not brokerage
Income Tax

Income Tax
Addition u/s. 68 unsustainable as burden duly discharged by filing required documents
Income Tax

Income Tax
Disallowance under rule 8D(2)(ii) unjustified as interest bearing funds not applied for making investments
Income Tax

Income Tax
Deduction u/s 37(1) not allowable on interest paid on late payment of TDS
Income Tax

Income Tax
No Section 14A Disallowance if Assessee has Surplus Interest-Free Funds Exceeding Exempt Income Investments
Income Tax

Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Income Tax

Income Tax
Claim already accepted during regular assessment cannot be reassessed u/s 148 without new tangible material
Income Tax

Income Tax
CBDT notifies Interest on Loan to NBFCs under Section 43B(da) of Income Tax Act
Income Tax

Income Tax
Additional claim not allowable u/s. 43B(a) as assessee not legally obliged to pay customs duty
Income Tax

Income Tax
Disallowance of expenditure u/s 14A unjustified without any dividend income from equity investment
Income Tax

Income Tax
Delayed Remittance of Employee Contribution Funds: ITAT Upholds Disallowance
Income Tax

Income Tax
Understanding Section 43B: MSME Payment Deductions
Income Tax

Income Tax
