#section 43B
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778 articlesIncome Tax
Income Tax
No Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition
Income Tax
Income Tax
ITAT Deletes 10% Expense Disallowance as No Specific Defects Found in Audited Books
Income Tax
Income Tax
Section 43B Addition Quashed as GST Liability Was Shown Only as Liability & not claimed as expense
Income Tax
Income Tax
Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation
Income Tax
Income Tax
IPL Franchise Fees, Celebrity Hospitality and Website Expenses allowed as Revenue Expenditure
Income Tax
Income Tax
ITAT Mumbai in AY 2010-11: Extensive Ruling on Banking Taxation Issues
Income Tax
Income Tax
Section 43B Deduction Cannot Be Lost Due to Inadvertent Non-Claim in Return – ITAT Gives Fresh Opportunity to Verify Property Tax Payment
Income Tax
Income Tax
Section 40(a)(ia) Disallowance Cannot Apply as Expenses Stayed in Work-in-Progress: ITAT Mumbai
Income Tax
Income Tax
Duty Drawback Taxable on Approval, MODVAT Credit Allowed u/s 43B, but 80IB Must Be Reduced for 80HHC: Delhi HC
Income Tax
Income Tax
Exempt income expenses must be strictly excluded from book profits to compute MAT
Income Tax
Income Tax
CPC Cannot Deny Section 43B Relief for GST Paid Before ITR Due Date Despite Form 3CD Disclosure
Income Tax
Income Tax
Ad-Hoc 10% Expense Disallowance Deleted: ITAT Says AO Cannot Make Additions on Pure Guesswork
Income Tax
Income Tax
Section 143(1) PF/ESI Disallowance Invalid Before SC’s Checkmate Ruling Due to Debatable Legal Position
Income Tax
Income Tax
