#section 43B
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778 articlesIncome Tax
Income Tax
Clarification regarding deduction on payment of interest only on actual payment
Income Tax
Income Tax
Disallowance u/s 40(a)(ia), 40A & 43B vis a vis income declared u/s 44AD & 44ADA & 44E
Income Tax
Income Tax
Amendment to Section 36(1)(va) & 43B of Income Tax Act not Retrospective
Income Tax
Income Tax
UOI Vs. Exide Industries Ltd.: A Constitutionality Check on Section 43B(f) of Income Tax
Income Tax
Income Tax
Performance incentive not paid before due date of return not allowable
Income Tax
Income Tax
Addition for PF/ESI paid beyond due date under respective Laws but before due date of ITR filing not sustainable
Income Tax
Income Tax
Debatable issues not permitted to be made adjustments u/s 143(1)
Income Tax
Income Tax
Belated payment of employees contribution to ESI & PF for AY 2019-20 allowed as paid before ITR filing due date
Income Tax
Income Tax
Addition for belated payment of PF/ESI prior to amendment by Finance Act, 2021
Income Tax
Income Tax
Amendment in Section 36(1)(va) and 43B by Finance Act 2021 is prospective
Income Tax
Income Tax
ITAT deletes Addition for delayed payment of ESI/EPF as paid before due date of ITR filing
Income Tax
Income Tax
Belated payment of employees’ contribution to PF & ESI – ITAT allowed
Income Tax
Income Tax
Disallowance under Section 43B due to wrong reporting in Audit Report- ITAT restores the issue to AO
Income Tax
Income Tax
