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Income Tax - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Provision for leave salary – The deduction u/s 43B(f) cannot be ...

Income Tax

November 22, 2013

Provision for leave salary – The deduction u/s 43B(f) cannot be allowed on the making of a mere provision unless the amount is actually paid - AT

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  1. Provision made for leave salary allowed as deduction - HC

  2. Provision for sick leave liability - based on the basis of notional figures - such notional liability cannot be allowed as deduction - section 43B(f) is not applicable.

  3. Provision for leave salary encashment and gratuity was made by the assessee on the basis of actuarial valuation done by actuary and these are considered as ascertained...

  4. Provision for Leave Encashment - Validity of order the Tribunal holding that no expenditure shall be allowed u/s.43B(f) on account of any leave salary unless the...

  5. Deduction on Payment basis u/s 43B - electricity charges to the APSEB cannot be termed as "fees" - electricity charges are in the nature of statutory liability -...

  6. Disallowance of Society Charges paid in respect of property given on leave and license - deduction to be allowed subject to section 24 - no other deduction is allowed - AT

  7. Disallowance of partners’ salary from undisclosed income - deduction allowed - AT

  8. If the assessee has not made payment of leave encashment provision in the present year, deduction on account of that provision cannot be allowed as per provisions of...

  9. Disallowance u/s 43B – the assessee has retained the money from the suppliers on the pretext that it will make the payment to the Government - provision of section 43B...

  10. Deduction u/s 43B - payment of bonus - u/s 43B only actual payment and not any notional or deemed payment that would be relevant for considering the deduction - HC

 

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