#section 43B
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753 articlesIncome Tax
Income Tax
Late deposit of employees’ contribution of PF deposited before due date of filing ITR allowable
Income Tax
Income Tax
No section 43B disallowance can be made for bank interest not claimed in P&L A/c
Income Tax
Income Tax
Amendment to Income Tax Section 36(1)(va) & 43B are prospective in nature
Income Tax
Income Tax
Employees’ contribution to PF & ESI allowable if paid before due date of filing income Tax Return
Income Tax
Income Tax
Deduction of Employee’s & Employer’s contribution to PF
Income Tax
Income Tax
Service Tax disallowable if collected but not remitted to Government
Income Tax
Income Tax
PF/ ESI deposited late but before filing of return is allowable as deduction
Income Tax
Income Tax
Amended provisions of Section 43B r.w.s. 36(1)(va) are not retrospective
Income Tax
Income Tax
Deduction for disputed service tax demand eligible in year of payment
Income Tax
Income Tax
PF Disallowance: Amendment in Sec 36(1)(Va) & 43B Applicable From AY 2020-21
Income Tax
Income Tax
Amendments to Sections 43B and 36(1)(va) not Retrospective
Income Tax
Income Tax
Service Tax Collected but not paid to Government disallowable under section 43B
Income Tax
Income Tax
ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly
Income Tax
Income Tax
