ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI
In the result, the appeal of the Revenue as well as assessee is dismissed
ITA 27/JAB/2020[2017-18]Status: DisposedITAT Jabalpur30 Nov 2023AY 2017-18
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us
For Appellant: Sh. Sapan Usrethe, AdvFor Respondent: Sh. Shravan Kumar Gotru, CIT(DR)
Section 2Section 36(1)(iii)Section 43B
80P.]
14. We find that, the ld. CIT(A) held that, Section 43B are applicable in the case where any sum as liability was payable by the assessee and was not paid on or before due date of filing of return for the relevant previous year.
15. In other words, any deduction otherwise allowable under the act shall
