#section 43B
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753 articlesIncome Tax
Income Tax
Arrears of salary not covered by section 43B of Income Tax Act
Income Tax
Income Tax
Employee & Employer’s contribution to PF /ESI fund allowable if Paid before Due Date of ROI
Income Tax
Income Tax
Interest paid on sales tax under amnesty scheme is allowable as business expenditure
Income Tax
Income Tax
S. 43B Depositing bonus in separate bank account not amount to payment
Income Tax
Income Tax
Employees’ contribution towards PF paid before Due Date of Return Filing is allowable
Income Tax
Income Tax
Discharging debt / Interest due to bank by issuing share capital would not amount to payment u/s. 43B
Income Tax
Income Tax
Excise duty not to be included in closing stock valuation – SC
Income Tax
Income Tax
Allowing Leave encashment expense only on payment basis unconstitutional
Income Tax
Income Tax
Expense Allowable if TDS paid on or before return filing due date
Income Tax
Income Tax
S.43B Payment of licence fee in the nature of rent is not a statutory levy
Income Tax
Income Tax
When the assessee-society acts as an intermediate between the company and the members of the society, and the fact that there is no relationship between the assessee and its members as contractor and contractee, section 194C does not get attracted and no disallowance could be made u/s 40(a)(ia)
Income Tax
Income Tax
Employees’ PF/ ESI contribution covered by Sec. 43B and allowable if paid before ROI
Income Tax
Income Tax
Business liability which may be quantified & discharged at a future date allowable if its definite
Income Tax
Income Tax
