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Possible Double Disallowance of Bonus and Interest u/s 43B: ITAT Remands for Verification to Prevent Duplication [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has directed verification of potential duplication in the disallowance of unpaid bonus...
Possible Double Disallowance of Bonus and Interest u/s 43B: ITAT Remands for Verification to Prevent Duplication [Read Order]
The Tribunal observed that the assessee had claimed the same liabilities were already disallowed in preceding years, and their repetition in AY 2012–13 would amount to double taxation. The ruling reinforces that factual reconciliation of prior-year disallowances is essential before invoking Section 43B
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Kavi Priya
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Yogitha S. Yogesh
Rupesh Sharma
Saagarika Gopinath
Navasree A.M
