#section 43B
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778 articlesIncome 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
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
No Penalty on Voluntary Section 43B Disallowance Enhancement
Income Tax
Income Tax
Deduction for Marketing & Sales Expenses on Completed Work-in-Progress Project allowable in year of completion
Income Tax
Income Tax
