#section 43B
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753 articlesIncome Tax
Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Income Tax
Income Tax
Actual Gratuity Deduction Not Disallowed: ITAT Directs Fresh Consideration
Income Tax
Income Tax
Payments of PF and ESI made before filing of income tax return cannot be disallowed
Income Tax
Income Tax
No Disallowance on Bonus Paid Before Return Due Date: ITAT Kolkata
Income Tax
Income Tax
Certain Deductions Allowable Only on Actual Payments (Section 43B)
Income Tax
Income Tax
PF Payment on Next Working Day if Last Date Falls on a Holiday is allowable: ITAT
Income Tax
Income Tax
ITAT allows interest on loan against rented property as Income was charged to tax
Income Tax
Income Tax
Failure to Timely Pay Employee’s PF Contribution Negates Deduction Claim
Income Tax
Income Tax
Goodwill acquired on Amalgamation is Eligible for Depreciation u/s 32 of Income Tax Act
Income Tax
Income Tax
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Income Tax
Income Tax
Disallowance of sums paid as bonuses, leave with wages & leave encashment -ITAT directs re-adjudication
Income Tax
Income Tax
ITAT deletes Disallowance for Delay in payment of employees contribution to EPF due to ESIC Site Downtime
Income Tax
Income Tax
ITAT Upholds Disallowance of Long Term Capital Loss Claim Due to Lack of Proof
Income Tax
Income Tax
