#section 43B
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778 articlesIncome Tax
Income Tax
Section 43B disallowance for GST cannot be avoided by crediting liability to Sales a/c
Income Tax
Income Tax
Utilisation of ITC excise duty with output tax is payment for Section 43B of IT Act
Income Tax
Income Tax
Employees’ contribution to PF deposited before filing of return is allowable deduction
Income Tax
Income Tax
No section 43B addition if VAT Liability Paid Before Due Date of Filing Return
Income Tax
Income Tax
Delay in depositing employee’s contribution to PF – ITAT refers matter back to CIT(A)
Income Tax
Income Tax
Amendment to Section 36(1)(va) & 43B by Finance Act, 2021 applicable from AY 2021-22
Income Tax
Income Tax
Prior to AY 2021-22 Employee’s contribution to PF deposited before due date of filing of ITR allowable
Income Tax
Income Tax
ITAT quashes section 271(1)(c) penalty as VAT was paid before due date of return
Income Tax
Income Tax
No liability to pay Service Tax Until receipt of Consideration
Income Tax
Income Tax
Amendment to Sec 36(1)(Va) & 43B by Finance Act, 2021 not applicable to AY 2019-20
Income Tax
Income Tax
GST paid before ITR Filing due date but after ITR filing allowable- Section 43B
Income 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
