#section 43B
Log in to FollowEvery article filed under the “section 43B” tag — analysis, news and updates.
778 articlesIncome Tax
Income Tax
Remove Section 36(1) (va) of the Income Tax Act from inception
Income Tax
Income Tax
Section 43B(h) of Income Tax Act, 1961: A boon or a bane
Income Tax
Income Tax
Section 43B(h) Disallowance on account of payment to Micro or Small Enterprise
Income Tax
Income Tax
Appellate authority cannot enhance assessment without issuing a notice
Income Tax
Income Tax
ITAT Bangalore Disallowed Delayed payment of employees’ contribution of ESI & PF
Income Tax
Income Tax
MSME Delayed Payments: Call for Rationalized Disallowance in Income Tax Act
Income Tax
Income Tax
No Section 263 Revision for Non-Limited Scrutiny Issues in Limited scrutiny cases: ITAT
Income Tax
Income Tax
Non-deposit of employees contribution to ESI and PF within due date disallowed
Income Tax
Income Tax
Disallowance u/s 43B(h) for Non-payment to Micro & Small Enterprises
Income Tax
Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax
Income Tax
Delayed Payment: No Deduction for Employee’s PF & ESIC Contribution
Income Tax
Income Tax
Deduction for staff ex-gratia & benefit cannot be denied merely for showing under appropriation of fund
Income Tax
Income Tax
Unabsorbed depreciation of A.Y.s 1997-98 to 2000-01 can be carried forward and set off without any limit
Income Tax
Income Tax
