#section 43B
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753 articlesIncome Tax

Income Tax
PF Employees’ Contribution Was Debatable Pre-SC – No 143(1) Disallowance: ITAT Bangalore
Income Tax

Income Tax
Budget 2026 simplifies Rule for Due Date for Deposit Employee Contributions
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Income Tax
Disallowance of Insurance Expenses Set Aside Because IRDA Limits Do Not Automatically Bar Tax Deduction
Income Tax

Income Tax
ITAT Restores Appeals After Delay Condoned Due to Lack of Knowledge of Online Orders
Income Tax

Income Tax
Section 263 Revision Quashed as AO Had Examined Service Tax & Depreciation Issues
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Income Tax
Unpaid Interest to Scheduled Co-op Bank Disallowable Under Section 43B: ITAT Mumbai
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Income Tax
Audit fees allowed as expense as commencement of business proved and expense incurred wholly for business
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Income Tax
ITAT Remands PF/ESI Disallowance to CIT(A) for Fresh Review Following SC Ruling in Checkmate Services
Income Tax

Income Tax
Provision for leave encashment on actuarial basis is allowable as deduction
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Income Tax
Disallowance u/s. 14A limited to extent of investment which yielded exempt income
Income Tax

Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
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Income Tax
Letter of Comfort didn’t constitute International Transaction: TP adjustment deleted
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Income Tax
Interest to NBFC Not Automatically Disallowable u/s 40(a)(ia): ITAT Rajkot
Income Tax

Income Tax
