Search Results for "Section 43B"

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Search Results for "Section 43B"

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Supreme Court

Supreme Court Upholds Constitutional Validity of Section 43B(f) of Income Tax Act — Leave Encashment Deduction Allowed Only on Actual Payment. Clause (f) is not arbitrary or violative of Article 14 as it serves a legitimate purpose of preventing abuse and ensuring employee welfare.

24 Apr 2020

The Supreme Court in this appeal considered the constitutional validity of clause (f) of Section 43B of the Income Tax Act, 1961, which was inserted b...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in Income Tax Deduction Case Under Section 43B Explanation 3C. Interest Converted into Debentures Not Deemed Actually Paid as Per Retrospective Amendment, Disallowing Deduction Under Income Tax Act, 1961.

11 Aug 2021

The dispute arose from an appeal by M.M. Aqua Technologies Ltd. against the Commissioner of Income Tax, Delhi-III, concerning the interpretation of Se...

Supreme Court

Supreme Court Dismisses Assessee's Appeal in MODVAT Credit Deduction Case Under Section 43B of Income Tax Act. Unutilised MODVAT Credit and Sales Tax Recoverable Account Not Allowable as Deduction Without Actual Payment of Excise Duty Liability.

7 Feb 2020

The Supreme Court dismissed appeals by Maruti Suzuki India Ltd. against the Delhi High Court judgment dated 07.12.2017, which upheld the disallowance ...

High Court

Bombay High Court Dismisses Revenue Appeals in Transfer Pricing Adjustment Cases — Holds That Arm's Length Price Determination Must Be Based on Reliable Comparable Data and Functional Analysis. The Tribunal's deletion of adjustments was upheld as it correctly applied functional comparability and permissible adjustments under Section 92C of the Income Tax Act, 1961 and Rule 10B of the Income Tax Rules, 1962.

5 Dec 2014

The judgment involves a batch of appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the orders of the Income Tax...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case on Section 43B Disallowance — Co-operative Bank Held to be Scheduled Bank. Interest Payment to Co-operative Bank Attracts Section 43B Disallowance for Lack of Evidence of Payment Before Filing Return.

30 Oct 2012

The case involves an appeal by the Commissioner of Income Tax-2 against an order of the Income Tax Appellate Tribunal (Tribunal) dated 26/10/2009 for ...

High Court

High Court of Karnataka Allows Writ Petition of Gram Panchayat Member Challenging Disqualification — Disqualification Order Quashed for Violation of Natural Justice. Failure to Provide Opportunity of Hearing Renders Disqualification Under Karnataka Panchayat Raj Act, 1993 Invalid.

20 Jun 2023

The petitioner, Smt. Lalitabai, was elected as a member of Mogha (K) Gram Panchayat in elections held on 22.12.2020 and declared on 30.12.2020. She wa...

High Court

Madras High Court Upholds Sections 74 and 75(1) of Tamil Nadu Cooperative Societies Act, 1983 and Common Cadre Service Rules for Cooperative Societies. The Court held that the impugned provisions and rules are constitutionally valid and do not violate Article 19(1)(c) or Article 43B of the Constitution.

5 Mar 2026

The judgment concerns two writ petitions filed under Article 226 of the Constitution of India challenging the constitutional validity of Sections 74 a...

High Court

Bombay High Court Allows Revenue's Appeal on Employees' Contribution Deduction in Income Tax Case. Employees' contribution to PF/ESI/pension fund is deductible under Section 36(1)(va) only if paid before due date, not under Section 43B.

14 Oct 2014

The case involves two appeals filed by the Commissioner of Income Tax under Section 260A of the Income Tax Act, 1961, against the common order of the ...

High Court

Bombay High Court Dismisses Revenue's Appeal in Service Tax Disallowance Case Under Section 43B of Income Tax Act. Tribunal's deletion of disallowance upheld as service tax liability had not accrued since amount not received from clients.

17 Apr 2015

The present appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Dismisses Revenue's Appeal in Income Tax Case Regarding Delayed PF Contributions and Bond Registration Charges. Tribunal's reliance on CIT v. Alom Extrusion Ltd. for allowing deduction of employees' PF contributions paid within grace period upheld, and bond registration charges held allowable under Section 37(1) of Income Tax Act, 1961.

11 Jul 2014

The case involves an appeal by the Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which upheld the CIT (Appe...

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