assessee raised grounds pertaining to the following issues:-
Deduction u/s. 35(2AB) Computed on Net Expenditure as
opposed to Gross Expenditure
Disallowance of provision ... application software
vi) Disallowance of provision made towards leave availment
under section 43B(f) of the Act
vii) Disallowance of deduction u/s. 80JJAA
covered under section 36 (1)(va) , it
cannot be considered under any other provisions of the Act
including section 37 or section 43B ... Explanation 2 to clause (va) of sub-section (1)
of the said section, the provisions of section 43B shall not apply and shall
be deemed
covered under section 36 (1)(va) , it
cannot be considered under any other provisions of the Act
including section 37 or section 43B ... Explanation 2 to clause (va) of sub-section (1)
of the said section, the provisions of section 43B shall not apply and shall
be deemed
under the provisions of section 43B of the
I.T.Act. The observation of the A.O. while making the
disallowance ... present provisions of section
145A of the Act cannot be applied in view of non obstante clause in
section 43B
Section 28 of
that previous year in which such sum is actually paid by him.
b. The AO records that Section 43B is applicable even ... present provisions of section 145A of the Act cannot be applied in view of non
obstante clause in section 43B
levied under section 59 of
the Haryana General Sales Tax Act, 1973 on arrears of
purchase tax is not hit by section 43B . Whereas ... interest paid for
delayed remittance of customs duty under section 37(1) .
Applicability of section 43B in the said case was not an issue
funds.
(b) holding that for the relevant year, the provisions of
section 43B of the Act were not applicable to the employees
share of contribution ... jurisdictional High Court.
(f) Holding that, the amendment to section 36(1)(va) and
section 43B brought in by Finance Act, 2021 are retrospective,
clarificatory
word
"'contribution" used in Clause(b) of Section 43B of the IT
Act means the contribution of the employer and the
employee ... clause was inserted to section 36 giving
statutory deductions of payment of tax under the
provisions of the Act, section 43B(b) was inserted
fling the return of income u/s. 139(1) of the Act
and otherwise allowable u/s. 43B of the Income ... clause was inserted to section 36 giving
statutory deductions of payment of tax under the
provisions of the Act, section 43B(b) was inserted
fling the return of income u/s. 139(1) of the Act
and otherwise allowable u/s. 43B of the Income ... clause was inserted to section 36 giving
statutory deductions of payment of tax under the
provisions of the Act, section 43B(b) was inserted
