#section 43B
Log in to FollowEvery article filed under the “section 43B” tag — analysis, news and updates.
777 articlesIncome Tax
Income Tax
Deduction of Interest waived under OTS Scheme
Income Tax
Income Tax
No addition on account of late deposits of employees contribution of ESI, PF if paid prior to filing of ITR.
Income Tax
Income Tax
Late deposit of ESI & EPF by Assessees us 36(1)(va)
Income Tax
Income Tax
Employees contribution to PF/ESI paid before section 139(1) due date was allowable
Income Tax
Income Tax
Delhi ITAT Deduction on Late deposit of ESIC- EPF
Income Tax
Income Tax
Amendment in section 43B by Finance Act, 2021 is applicable prospectively
Corporate Law
Corporate Law
MSMEs vs. Traders: Understanding Delayed Payment Benefits
Income Tax![Interplay of section 36 & section 43B [Employee Contribution]](https://taxguru.in/wp-content/uploads/2021/08/Interplay-of-section-36-section-43B-Employee-Contribution.jpg)
Income Tax
Interplay of section 36 & section 43B [Employee Contribution]
Income Tax
Income Tax
SC allows Interest payment by issue of debentures for section 43B
Income Tax
Income Tax
Presumption of Retrospectivity cannot be implied by new clarifications in existing tax law
Income Tax
Income Tax
Delayed employees contribution to PF/ESIC deposited before due date of filing ROI u/s 139(1) is allowed as deduction
Income Tax
Income Tax
Section 43B not attracted on issue of debentures in lieu of interest: SC
Income Tax
Income Tax
Provision of section 43B not applicable to ground rent
Income Tax
Income Tax
