Income Tax : The Central Government, in the Union Budget 2026, has proposed an important amendment concerning employee welfare funds. The objec...
Income Tax : 2023 Income Tax change (Sec 43B(h)) mandates that deductions for payments to Micro and Small Enterprises are allowed only when pai...
Income Tax : Delhi High Court upholds disallowance of delayed PF/ESI contributions under Section 143(1), but permits deductions when the due da...
Income Tax : Practical guide to tax audit under Section 44AB for trader assessees, covering groundwork, data analysis, compliance checks, and f...
Income Tax : Understand Section 43B(h) of the Income Tax Act, MSME classification, payment timelines, tax disallowance, interest on delays, and...
CA, CS, CMA : Explore recent updates on corporate tax rates, MSME concerns over tax deductions, and GST rates for shawls as addressed in Lok Sab...
Income Tax : Punjab Accountants Association urges Finance Minister to amend Section 43(B)(h) for MSMEs, proposing better payment timelines and ...
Income Tax : Discover how proposed amendment in Section 43B of Income Tax Act, 1961, affects MSMEs. Learn about potential challenges and sugges...
Income Tax : Live Webinar with Book on Section 43B(h) (Financial Fitness) on 10th May 2024, 6:00 pm to 8:00 pm. CA Manoj Lamba will break down ...
Income Tax : Explore how the new 43 B (h) clause of the IT Act impacts Kerala Textiles and Garments Dealers Welfare Association and their appea...
Income Tax : The Tribunal held that adjustments made without issuing prior notice to the assessee violate the mandatory proviso to Section 143(...
Income Tax : The Court held that electricity duty collected by a licensee is not its own liability but that of consumers. As a result, Section ...
Income Tax : ITAT Mumbai rules actuarial provisions for employee benefit schemes are allowable under Section 37(1) as ascertained liabilities, ...
Income Tax : The Court dismissed the appeal after finding that all issues were already settled by earlier rulings. It held that no new question...
Income Tax : The court held that revision under section 263 requires independent satisfaction by the PCIT. Acting merely on the Assessing Offic...
Income Tax : Central Board of Direct Taxes (CBDT) has recently issued a crucial notification concerning the payment of interest on loans to Non...
Corporate Law : Explore how the recent policy update impacts MSMEs and traders regarding delayed payment benefits under the MSMED Act, 2006. Insig...
Income Tax : Disallowances made under sections 32, 40(a)(ia), 40A(3), 43B, etc. of the Act and other specific disallowances, related to the bus...
Income Tax : Income Tax Circular No. 22/2015 W.c.f. 1.4.1988, the settled position is that if the assessee deposits any sum payable by it by wa...
Income Tax : Whether the liability has been deferred or not has to be considered not from the simplistic point of the term 'defer' but in conte...
Explore the impact of amended Section 43B(h) under the Income Tax Act, 1961, effective from FY 2023-24. Learn about timely payments to MSME suppliers, disallowances, and the consequences for taxable income.
Explore the latest changes in Section 43B(h) of the Income Tax Act, affecting payments to Micro and Small Enterprises. Learn the implications, compliance steps, and safeguard your business.
“Understand Section 43B(h) of the Income Tax Act, disallowing delayed payments to Micro & Small Enterprises. Learn about applicability, impact on taxable income, and more.
1 अप्रैल 2023 से आयकर कानून में बदलाव! जानिए कैसे नया प्रावधान सूक्ष्म और लघु उद्यमों को समय पर पैसा प्रदान करने में मदद कर रहा है।
Explore impact of Section 43B(h) on Micro & Small Enterprises payments. Learn criteria, MSME Act details, scenarios, and compliance recommendations.
Explore the implications of the recent Income Tax amendment to Section 43B affecting MSMEs. Understand how timely payments are crucial and the potential impact on tax liability.
Explore the latest Section 43B amendment in the Income Tax Act, 1961, its targeted impact on Micro and Small Enterprises (MSMEs), compliance recommendations, and practical case studies. Stay informed for effective financial management.
Explore latest Section 43B amendment, its impact on MSMEs, compliance measures, and how it reshapes deductions. Stay informed for financial success.
Explore amendments to Income Tax Section 43B for FY 2023-24 onwards. Understand impact on deductions, payment timelines, and compliance with Micro and Small Enterprises Development Act.
Understand the impact of Section 43B(h) on MSME in the Income Tax Act from AY 2024-25. Learn about payment timelines, allowances, and disallowances for expenses incurred with Micro and Small Enterprises.
