Section 43B disallowance under Income Tax Act
Section 43B of Income Tax Act : Certain deductions to be only on actual payment.
Judgments on Section 43B of Income Tax Act
Leave Encashment Deduction on Payment basis u/s 43B is constitutional valid : SC
Delayed payment of Employee EPF allowed if paid before filing ITR u/s 139 : SC
Unutilised MODVAT Credit is not allowed u/s 43B : SC
Both Employees and employer contribution to PF covered u/s section 43B
Deduction of Section 43B not allowed for contingent liability
License fee for liquor vending would not fall within section 43B