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2014 (6) TMI 108 - ITAT AHMEDABADDisallowance u/s 43B of the Act – Scope of section 43B of the Act - Market cess tax or not - Held that:- CBDT in order passed u/s 119 of the Act, had allowed the return and reports of audit in the case of companies and firms to be filed up to 15th of November 2007 instead of 31st October 2007 for A.Y. 07-08 - the year under appeal is A.Y. 07-08 and Assessee had electronically filed the Return of Income on 22.10.2007 – the Assessee had deposited the market fees on 7th November 2007 which is well before the extended date of filing of return - since the Assessee has paid the amount before the due date of filing of return as per proviso to Section 43B, no disallowance u/s 43B can be made – thus, there was no reason to interfere in the order of the CIT(A) – Decided against Revenue.
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