#section 43B
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778 articlesIncome 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
TPO’s scope is limited to computing arm’s length price of a transaction
Income 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
