![ITAT Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041995-checkmate-services-esic-pf-taxscan.webp "ITAT Bars Late PF/ESIC Deductions, Follows Supreme Courts Ruling in Checkmate Services [Read Order]")
ITAT Bars Late PF/ESIC Deductions, Follows Supreme Court's Ruling in Checkmate Services [Read Order]
The Raipur bench of the Income Tax Appellate Tribunal (ITAT) dismissed an appeal upholding the disallowance of ₹25.81 lakh claimed as a deduction...
![VAT Liability Not Disallowable u/s 43B If Not Claimed As Deduction In Profit & Loss Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/VAT-Liability-VAT-Liability-Not-Disallowable-Deduction-In-Profit-Loss-Account-taxscan.jpg "VAT Liability Not Disallowable u/s 43B If Not Claimed As Deduction In Profit & Loss Account: ITAT [Read Order]")
![Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Specific-Provision-Specific-Provision-Section-40A7b-prevails-Section-43B-in-Approved-Gratuity-Fund-Deduction-Gratuity-Fund-Deduction-Madras-HC-taxscan.jpg "Specific Provision u/s 40A(7)(b) prevails over S. 43B in Approved Gratuity Fund Deduction: Madras HC [Read Order]")
![ITAT Sets Aside CPCs Adjustment, allows Pfizers Claim u/s 43B [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Pfizer-CPC-taxscan.jpg "ITAT Sets Aside CPCs Adjustment, allows Pfizers Claim u/s 43B [Read Order]")
![Income Tax Annual Digest 2024: ITAT Cases [Part 22]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Annual-Digest-2024-ITAT-Cases-Part-22-taxscan.jpg "Income Tax Annual Digest 2024: ITAT Cases [Part 22]")
ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]
In a recent ruling, the Mumbai Bench of the Income Tax Appellate Tribunal ( ITAT ) allowed the assessee Goldman Sachs to claim deduction for leave encashment paid before the due date of ITR filing...
![ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Income-Tax-Appellate-Tribunal-ITR-ITR-filing-TAXSCAN-2.jpg "ITAT allows Goldman Sachs to claim deduction for leave encashment paid before due date of ITR filing u/s 43B(f) [Read Order]")
Fake Alert! Fake Income Tax Notice Claiming Payment Requirement for Audited Balance Sheets makes Rounds, warns Govt
The Indian government has issued a warning about a fake income tax notice circulating online. The notice, which claims to be from the Income Tax Department, demands payment for audited balance sheets...
Relief to Adani Power Ltd:Â ITAT Allows Deduction u/s 43B of Income Tax Act as there is No Inconsistency in Amount Reported in Tax Audit and Amount Claimed in Return of Income [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) allowed the deduction under Section 43B of Income tax Act as the tax auditor himself has certified that amount claimed under Section 43B of...
![Relief to Adani Power Ltd:Â ITAT Allows Deduction u/s 43B of Income Tax Act as there is No Inconsistency in Amount Reported in Tax Audit and Amount Claimed in Return of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Adani-Power-Ltd-CESTAT-Refund-Service-Tax-paid-Service-tax-SEZ-Authorized-Operations-Taxscan.jpg "Relief to Adani Power Ltd:Â ITAT Allows Deduction u/s 43B of Income Tax Act as there is No Inconsistency in Amount Reported in Tax Audit and Amount Claimed in Return of Income [Read Order]")
Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the additional claim towards the customs duty not allowable under Section 43B of the Income Tax Act 1961 as the asssessee was...
![Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Additional-Claim-Claim-Customs-Duty-Income-Tax-Act-Pay-Customs-Duty-Assessee-ITAT-taxscan.jpg "Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]")
Payment of Bonus made to Employees before due date of filing ROI u/s 139 (1) of Income Tax Act are sufficient for Compliance of Section 43B of Act: ITAT allows appeal
The Income Tax Appellate Tribunal (ITAT) Bangalore Bench held that payment of bonus made to employees before the due date of filing return of income under Section 139(1) of Income Tax Act, 1961 are...
Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT) Kolkata Bench directed readjudication on reason of auditor inadvertently shown wrong disallowance sum under Section 43B of Income Tax Act, 1961 in audit...
![Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Auditor-Wrong-Disallowance-Sum-Income-Tax-Act-Audit-Report-income-tax-taxscan.jpg "Auditor Inadvertently Shown Wrong Disallowance Sum u/s 43B of Income Tax Act in Audit Report uploaded on Income Tax Portal: ITAT directs re-adjudication [Read Order]")