#section 43B
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778 articlesIncome Tax
Income Tax
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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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
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Section 43B and PF Contribution – Controversy snowballed
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Employees’ PF/ ESI Contribution covered by S. 43B
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Employees’ PF/ ESI Contribution not covered by Section 43B
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