Section 43-B of the Income Tax Act

Income-tax Act, 2025: s.37

Section 43-B of the Income-tax Act, 1961 corresponds to section 37 (Certain deductions allowed on actual payment basis only) of the Income-tax Act, 2025.

Read section 37 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

34 judgments on BharatTax turn on Section 43-B.

Judgments on Section 43-B

Pravin Pharma, Mumbai vs. ITO 23(3)(1), Mumbai

In the result, the assessee’s appeal for A

ITA 338/MUM/2013[2007-08]Status: DisposedITAT Mumbai31 Jan 2017AY 2007-08

Bench: Shri Jason P. Boaz & Shri Ram Lal Negim/S. Pravin Pharma Income Tax Officer-23(3)(1) 244/245, Govind Udyog Bhavan Bandra, Mumbai Vs. Bal Rajeshwar Road, Model Town Mulund (W), Mumbai 400080 Pan – Aaafp6446K Appellant Respondent

For Appellant: NoneFor Respondent: Shri Abhishek Sharma
Section 143Section 143(3)Section 43Section 68

Commissioner Ofincome Tax-IV vs. D.D. Gears Pvt. Ltd

The appeal is dismissed both on the grounds of the

ITA/38/2016HC Delhi20 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 143(3)Section 260ASection 43

CIT vs. Ansal Properties & Infrastructure Ltd

The appeal is dismissed without any order as to costs

ITA - 27 / 2012HC Delhi09 Jan 2012
Section 43

M/S Jay Bharat Maruti Ltd vs. Commissioner of Income Tax

The appeal stands disposed of in terms of

ITA/628/2009HC Delhi17 Feb 2010

Bench: Us Against The Order Of The Income-Tax Appellate Tribunal Dated 15.04.2004 In Respect Of The Assessment Year 1995-96. One Of The Issues Sought To Be Raised Is With Regard To The Deduction Claimed By The Assessee Under Section 80-I Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Said Act’) On Interest Received On Letters Of Credit & Bank Guarantee Money. A Similar Claim Has Been Made By The Assessee In Respect Of The Interest Earned On Deposits, Under Sales Tax Rules, In Kisan Vikas Patras, Interest Received On Income-Tax Refund As Also The Interest Received On Inter- 2010:Dhc:970-Db

For Appellant: Mr SanthanamFor Respondent: Mr Sanjeev Sabharwal
Section 43Section 80

Commissioner of Income Tax vs. The Basti Sugar Mills Co. Ltd

The appeal is dismissed

ITA/232/2005HC Delhi04 Feb 2010
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Rajeev Dutta, Sr Advocate with
Section 143(1)(a)Section 143(3)Section 43

Commissioner of Income Tax vs. M/S. Alom Extrusions Limited

CIVIL APPEAL No. 7771/2009Supreme Court25 Nov 2009

Bench: Date For Filing Return Of Income - Omission/Deletion Of Second Proviso W.E.F. 01.04.2004 By Finance Act, 2003 - Effect Of - Held: Amendment Of S. 438 Is Curative In Nature - Finance Act, 2003 Deleted The Second Proviso & Brought D About Uniformity In First Proviso By Equating Tax, Duty, Cess & Fee With Contributions To Welfare Funds Of Employee - Hence, Is Retrospective & Would Operate W.E.F. 01.04.1988-When First )<-- Proviso Came To Be Inserted - Finance Act, 2003. E The Question Which Arose For Consideration In These Appeals Is Whether Omission/Deletion Of The Second Proviso To Section 43-B Of The Income Tax Act, 1961, By The Finance Act, 2003, Operated With Effect From 1St April, 2004, Or Whether It Operated Retrospectively With Effect From 1St April, 1988? ,...._ F Dismissing The Appeals By The Revenue & Allowing The Appeals By The Assessees, The Court Held: 1.1. Section 43-B [Main Section] Of The The Income Tax Act, 1961, Which Stood Inserted By Finance . .;- G Act, 1983, With Effect From 1St April, 1984, Expressly Commences With A Non-Obstante Clause, The Underlying Object Being To Disallow Deductions Claimed Merely By ,. Making _A Book Entry Based On Merchantile System Of H 1154

Section 28Section 43

Commr.of Income Tax vs. M/S Alom Extructions Limited

C.A. No.-007771-007771 - 2009Supreme Court25 Nov 2009
Section 43

C.I.T vs. Hughes Escorts Communications Ltd

The appeal is dismissed

ITA - 910 / 2008HC Delhi14 Aug 2008
Section 43

M/S.Kerala Agro Machinery vs. Dy.Commr. of Income Tax

ITA/128/2002HC Kerala21 Feb 2008
Section 260A

Commissioner of Income Tax and Anr vs. M/S Distillers Co. Ltd

Appeal is dismissed with costs

CIVIL APPEAL No. 1813/2007Supreme Court05 Apr 2007

Bench: 2 Judges

Section 43

M/S.Krishna Textiles vs. Commissioner of Income Tax

ITR/9/1997HC Gujarat12 Oct 2006
Section 43

Commissioner of Income Tax vs. Gujarat State Forest Development Corpn Ltd

ITR/295/1995HC Gujarat12 Oct 2006
Section 256Section 263Section 43

Commissioner of Income Tax vs. Ideal Sheet Metal Stampings & Pressing P.Ltd

ITR/89/1996HC Gujarat12 Sept 2006
Section 43

Allied Motors (P) Ltd vs. Commissioner of Income Tax, Delhi

The appeals are allowed and the Income-tax refer-

TAX REFERENCE CASE No. 2/1993Supreme Court10 Mar 1997

Bench: The Income Tax Appellate Tribunal Was Dismissed. Hence This Appeal. H On Behalf Of The Petitioner, It Was Contended That The First Proviso 780 ''

Section 43