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)

Tamil Nadu Cements Corporation Limited, Chennai vs. ITO Corporate Ward 3(1), Chennai

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

ITA 830/CHNY/2019[2013-14]Status: DisposedITAT Chennai03 Dec 2020AY 2013-14

Bench: Shri V. Durga Rao & Shri S. Jayaramanआयकर अपील सं./Ita No.830/Chny/2019 िनधा"रण वष" /Assessment Year: 2013-14

For Appellant: Mr.I.Dinesh, AdvFor Respondent: Mr.Abani Kanta Nayak, CIT

Section 36(1)(va)

M/S Enstage Software Pvt Ltd, Bangalore vs. Income Tax Officer Ward-2(1)(4), Bangalore

In the result appeal filed by assessee stands allowed as indicated hereinabove

ITA 583/BANG/2017[2012-13]Status: DisposedITAT Bangalore25 Sept 2020AY 2012-13

Bench: Shri A.K Garodia & Smt. Beena Pillai

For Appellant: Shri Narendra Jain, C.AFor Respondent: Shri Muzaffar Hussain, CIT (DR)

Section 143(3)Section 234BSection 234CSection 92C(2)

M/S Bengal Beverages Pvt. Ltd., Kolkata vs. D.C.I.T., Circle-11(1), Kolkata

Appeal is allowed

ITA 168/KOL/2020[2018-19]Status: DisposedITAT Kolkata19 Aug 2020AY 2018-19

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A No.168/Kol/2020 ("नधा"रण वष" / Assessment Year: 2018-19) M/S. Bengal Beverages Pvt. Ltd. Vs. Dcit, Circle-11(1), Kolkata 6, Alipore Park Road, Alipore, Kolkata- 700027. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcb5984E (Appellant) .. (Respondent) Appellant By : Shri S. K. Tulsiyan, Advocate Respondent By : Shri Dhrubajyoti Ray, Jcit सुनवाईक"तार"ख/ Date Of Hearing : 04/08/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/08/2020 आदेश / O R D E R Per Shri S. S. Godara: This Assessee’S Appeal For Assessment Year 2018-19 Arises Against The Commissioner Of Income Tax (A) - 4, Kolkata’S Order Dated 03.12.2019 Passed In Case No.101/Cit(A)-4/19-20 Involving Proceedings U/S 143(1) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. It Transpires At The Outset That The Assessee’S Sole Substantive Grievance Seeks To Reverse Both The Lower Authorities’ Action Disallowing Its Lic Group Gratuity Scheme Deduction Claim Amounting To Rs.91,12,045/- In Section 143(1) Intimation As Affirmed In The Cit(A)’S Lower Appellate Order Passed Ex Parte. 3. With The Able Assistance Of Both The Learned Representatives & After Giving Our Thoughtful Consideration To The Case File, We See No Reason To Sustain The Impugned Disallowance. It Is Made Clear That Since The Impugned Disallowance Has

For Appellant: Shri S. K. Tulsiyan, AdvocateFor Respondent: Shri Dhrubajyoti Ray, JCIT

Section 143(1)Section 40A(7)Section 43B

The Royal Bank of Scotland N.V., Kolkata vs. DCIT (International Taxation) - 2(1), Kolkata

In the result, the appeal of assessee is partly allowed

ITA 2619/KOL/2018[2014-15]Status: DisposedITAT Kolkata19 Feb 2020AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 143(3)Section 144C(13)Section 144C(5)Section 36Section 36(1)(iv)Section 90

The DCIT-3(1), Indore vs. M/S. Narmada Malwa Gramin Bank, Indore

In the result, the appeal filed by the revenue is

ITA 300/IND/2018[2008-09]Status: DisposedITAT Indore22 Nov 2019AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09 Dcit-3(1) M/S. Narmada Malwa Gramin Indore Bank बनाम/ 201, Arcade Silver, 56 Shops, Vs. Indore (Appellant) (Revenue ) P.A. No.Aaccn2847F

Section 143(3)Section 147Section 36(1)(vii)Section 36(1)(viia)Section 369(1)(viia)Section 40Section 43B

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15

For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA

Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

The Thiruvalla East Co-Op Bank Ltd, Thiruvalla vs. The ITO, Thiruvalla

In the result, the appeal of the assesse is allowed

ITA 489/COCH/2018[2013-14]Status: DisposedITAT Cochin06 Feb 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am _& George George K., Jm

Section 43B

M/S Mountain Steel Pvt. Ltd., Chandigarh vs. ITO, W-1(3), Chandiarh

The appeal of the Assessee is allowed

ITA 1714/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh26 Sept 2018AY 2012-13

Bench: Shri. Sanjay Garg & Dr. B.R.R. Kumarassessment Year: 2012-13

For Appellant: Shri. T.N. SinglaFor Respondent: Smt. Manjeet Singh

Section 43B

The ACIT, Circle-15(1), New Delhi vs. M/S. Ranbaxy Laboratories Ltd., New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 3094/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07

Section 143(3)Section 43B

M/S. Ranbaxy Laboratories Ltd., New Delhi vs. The Additional Commissioner of Income Tax, Range-15, New Delhi

Appeal of the assessee is allowed, appeal of the Assessing Officer is dismissed

ITA 2430/DEL/2011[2006-07]Status: DisposedITAT Ahmedabad14 Feb 2018AY 2006-07

Section 143(3)Section 43B

M/S. the Faridabad Central Co-Op Bank Ltd., Faridabad vs. ACIT, Faridabad

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

ITA 2991/DEL/2014[2009-10]Status: DisposedITAT Delhi18 Oct 2017AY 2009-10

Bench: Shri P.K.Bansal & Sh.C.M.Garg, Judical Member The Faridabad Central Co-Op Bank Ltd., Vs Acit, Sco-27, Sector-16, Faridabad. Circle-1, Pan-Aaaff2989B Faridabad (Appellant) (Respondent) Appellant By None Respondent By Sh.Anshu Prakash, Sr.Dr Date Of Hearing 18.10.2017 Date Of Pronouncement 18.10.2017

Section 43B