#section 43B
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778 articlesIncome Tax
Income Tax
Deduction can be claimed in respect of a crystallized liability
Company Law
Company Law
No section 43B disallowance for PF deposited within permissible grace period
Income Tax
Income Tax
S. 43B Employees contributions to EPF/ESIC beyond due dates specified in relevant statutes, but before due date of filing ROI allowable
Income Tax
Income Tax
Employees’ PF/ ESI Contribution allowable as a deduction u/s 36(1)(va) if paid by due date prescribed therein
Income Tax
Income Tax
If employers deposits employee’s PF before due date specified in section 43B, employer is eligible for deduction- HC
Income Tax
Income Tax
Service tax liability, for which there was no receipt by assessee by year end, could not be disallowed U/s. 43B
Income Tax
Income Tax
Dues of EPF, ESIC, etc., if deposited before due date of filing return, is allowable
Income Tax
Income Tax
No disallowance U/s. 43B for Interest payable on deep discount bond
Income Tax
Income Tax
Non-payment of interest to co-operative bank would not attract disallowance u/s. 43B
Income Tax
Income Tax
Tax Payment allowable on payment basis irrespective of year of accrual
Income Tax
Income Tax
EPF / ESI contributions allowable, if paid before due date of filing I-T return
Income 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
