Section 43B(b) of the Income Tax Act

Income-tax Act, 2025: s.37

Section 43B(b) falls under section 43B of the Income-tax Act, 1961, which 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.

77 judgments on BharatTax turn on Section 43B(b).

Judgments on Section 43B(b)

Air Travel Enterprises India Limited, Palayam vs. Deputy Commissioner of Income Tax, Central Circle, Thiruvananthapuram

ITA 98/COCH/2026[2013-14]Status: DisposedITAT Cochin08 Jun 2026AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Air Travel Enterprises India Limited, Palayam vs. Deputy Commissioner of Income Tax, Central Circle, Trivandrum

ITA 96/COCH/2026[2015-16]Status: DisposedITAT Cochin08 Jun 2026AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Air Travel Enterprises, Thiruvananthapuram vs. DCIT, Central Circle, Thiruvananthapuram

ITA 138/COCH/2026[2010-11]Status: DisposedITAT Cochin08 Jun 2026AY 2010-11

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Air Travel Enterprises India Limited, Palayam vs. DCIT (Central Circle), Thiruvananthapuram

ITA 106/COCH/2026[2011-12]Status: DisposedITAT Cochin08 Jun 2026AY 2011-12

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Air Travel Enterprises India Limited, Palayam vs. Deputy Commissioner of Income Tax, Central Circle, Thiruvananthapuram

ITA 105/COCH/2026[2014-15]Status: DisposedITAT Cochin08 Jun 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Air Travel Enterprises India Limited, Palayam vs. Deputy Commissioner of Income Tax, Central Circle, Thiruvananthapuram

ITA 103/COCH/2026[2012-13]Status: DisposedITAT Cochin08 Jun 2026AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.

For Appellant: Adv C S Bijoy PuliparaFor Respondent: Shri Sanjit Kumar Das, CIT DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 36(1)Section 43

Commissioner of Income Tax Exemptinos vs. Jaipur Development Authority

The appeals are dismissed

ITA/150/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

Commissioner of Income Tax Exemptinos vs. Jaipur Development Authority

The appeals are dismissed

ITA/152/2017HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

C I T Jaipur vs. J D A Jaipur

The appeals are dismissed

ITA/284/2010HC Rajasthan22 Jan 2026

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11Section 11(2)Section 11(3)Section 13(8)Section 2(15)

Makcur Laboratories Limited, Gandhinagar vs. The Income Tax Officer, Ward-1, Gandhinagar

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1443/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad08 Apr 2025AY 2019-20

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

For Appellant: Shri Rupesh R. Shah, ARFor Respondent: Shri Kavan Limbasiya, Sr DR
Section 143(1)Section 143(1)(a)Section 250Section 40A(7)Section 40A(7)(a)Section 40A(7)(b)Section 43B

Shyamal Kundu, Kolkata vs. DCIT, Circle - 32(1), Kolkata

In the result, the appeal filed by the assessee is partly allowed

ITA 1112/KOL/2024[2020-2021]Status: DisposedITAT Kolkata21 Jan 2025AY 2020-2021

Bench: Sri Sanjay Garg & Sri Rakesh Mishra

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2067/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

The Dy. Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhi Enterprises Limited, Vadodara

ITA 2066/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1783/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2007-08

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy.Commissioner of Income Tax, Circle-1(1)(1), Baroda

ITA 1782/AHD/2016[2005-06]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2005-06

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

The Dy.Commissioner of Income Tax, Circle-1(1)(1), Vadodara vs. Ambalal Sarabhai Enterprises Limited, Vadodara

ITA 1594/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1291/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2006-07

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Ltd., Baroda vs. The Dy. Commissioner of Income Tax-1(1)(1), Baroda

ITA 1290/AHD/2016[2004-05]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2004-05

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1773/AHD/2015[2003-04]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2003-04

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B

Ambalal Sarabhai Enterprises Limited, Baroda vs. The ACIT., Circle-1(1), Baroda

ITA 1772/AHD/2015[2002-03]Status: DisposedITAT Ahmedabad03 Dec 2024AY 2002-03

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) By :

For Appellant: Shri Bandish Soparkar, A.R. &For Respondent: Shri R.N. Dsouza, CIT-DR &
Section 143(3)Section 14ASection 40Section 40A(3)Section 40A(7)Section 43B