#section 43B
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778 articlesIncome Tax
Income Tax
Disallowance sustained as employees’ share to PF/ESI not paid within stipulated due date
Income Tax
Income Tax
Section 143(1)(a)(iv) attracted as fact reported by tax audit report is indicative of disallowance
Income Tax
Income Tax
Membership fees paid for key person of company is allowable as business expenditure
Income Tax
Income Tax
Provision for Warranty Expenses allowed as business expense u/s 37
Income Tax
Income Tax
Employees’s share in relevant funds should be deposited before due date for claiming deduction u/s 36(1)(va)
Income Tax
Income Tax
ITAT Delhi dismisses Claim for delayed deposit of Employees’ Contribution to PF & ESI
Income Tax
Income Tax
Non-satisfaction of twin conditions for invoking jurisdiction u/s 263 renders proceedings unsustainable
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond prescribed due date is sustained
Income Tax
Income Tax
Amendment to section 36(1)(va) and 43B vide Finance Act, 2021 is effective from 01.04.2021
Income Tax
Income Tax
Disallowance of late deposit of employees’ share of PF/ ESI beyond due date is justified
Income Tax
Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Income Tax
Income Tax
Deduction of payment to MSMEs under Income Tax Act
Income Tax
Income Tax
Changes in Income Tax Law Regarding MSMEs: Payment Compliance & Deductions
Income Tax
Income Tax
