#section 43B
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753 articlesIncome Tax
Income Tax
Whether Furnishing Bank Guarantee amounts to Payment as Required U/s. 43B?
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Vend fee paid by assessee to Government, even if of the nature of ‘privilege fee’ falls within the expression ‘fee by whatever name called’
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Repayment of interest on loan by conversion does not amount to actual payment u/s 43B
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Audit Fees for Prior Period not allowable unless expenses gets crystallized in the year under consideration
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No disallowance U/s. 43B for Service Tax not debited to Profit & Loss Account
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Service Tax U/s. 43B not allowable as no expenditure claimed by assessee
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Explanation 3C to section 43B will have retrospective effect for actual payments
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Employees' contribution to PF is eligible for Deduction U/s. 43B
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Income Tax
Section 43B covers both employees & employer’s contributions
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Employees contribution to PF allowable U/s. 43B if paid before IT return filing due date
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S. 43B applies only to Statutory liability not to contractual liability
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No S. 14A Disallowance without recording dissatisfaction over expense claimed by the Assessee
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Employees’ contribution to PF paid before due date of ROI allowable
Income Tax
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