TMI BlogDisallowance u/s 43B - Assessee has not claimed it as an expenditure in the P&L - No hesitation to hold...Disallowance u/s 43B - Assessee has not claimed it as an expenditure in the P&L - No hesitation to hold that non- payment of above amount to government account before the due date of filing the return is to be disallowed, though it was not charged to the P&L account and it attracts the provisions of section 43B of the Act and the provisions of section 145A of the Act cannot be applied in view of the non-obstante clause in section 43B of the Act. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
