Whether sum paid through MODVAT credit is not allowed as deduction u/s 43B

FCS Deepak Pratap Singh , Last updated: 27 November 2021  
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Case Law: Maruti Suzuki India Ltd vs. CIT (Supreme Court) CIVIL APPEAL NO.11923 OF 2018 Court: Supreme Court Date: 27/02/2020 QUESTIONS INVOLVED Section 43B(a), deduction is allowed on any sum payable by the assessee by way of tax, duty, cess or fee. The scheme of s. 43B is to allow

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Published by

FCS Deepak Pratap Singh
(Associate Vice President - Secretarial & Compliance (SBI General Insurance Co. Ltd.))
Category Income Tax   Report

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